Section 203C.24 - Confidentiality of recordsNotwithstanding the provisions of chapter 22, all financial statements of warehouse operators under this chapter shall be kept confidential by the department and its agents and employees and are not subject to disclosure except as follows:
1. Upon waiver by the licensee.2. In actions or administrative proceedings commenced under this chapter or chapter 203.3. Disclosure to the Iowa grain indemnity fund board in regard to licensees who present liability to the fund.4. When required by subpoena or other court orders.5. Disclosure to law enforcement agencies in regards to the detection and prosecution of public offenses.6. Where released to a bonding company approved by the department or to the United States department of agriculture or any of their divisions.7. Where released at the request of the Iowa accountancy examining board for licensee review and discipline in accordance with chapters 272C and 542 and subject to the confidentiality requirements of section 272C.6.83 Acts, ch 104, §2; 89 Acts, ch 143, §602 99 Acts, ch 106, §14; 2001 Acts, ch 55, §24, 38
Amended by 2024 Iowa, ch Chapter 1170,s 249, eff. 7/1/2024.81 Acts, ch 180, §30C83, §543.24 83 Acts, ch 104, §2; 89 Acts, ch 143, §602C93, §203C.24 99 Acts, ch 106, §14; 2001 Acts, ch 55, §24, 38Referred to in §203.11B, 203D.4