434.12 Refusal to obey.
If any railway company shall fail or refuse to obey or conform to the rules, regulations, method, and requirements so made or prescribed by the director of revenue under the provisions of sections 434.7 through 434.11 or to make the reports therein provided, the department of revenue shall proceed to assess the property of such railway company so failing or refusing, according to the best information obtainable, and shall then add to the taxable valuation of such railway company twenty-five percent thereof, which valuation and penalty shall be separately shown, and together shall constitute the assessment for that year.
[S13, §1340-f; C24, 27, 31, 35, 39, §7057; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.12]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §32, 75; 2020 Acts, ch 1063, §233
Structure Iowa Code
Chapter 434 - RAILWAY COMPANIES TAX
Section 434.2 - When assessed — statement required.
Section 434.6 - Sleeping and dining cars.
Section 434.7 - Gross earnings.
Section 434.8 - Method of accounting.
Section 434.10 - Reports additional.
Section 434.11 - Additional rules and regulations.
Section 434.12 - Refusal to obey.
Section 434.13 - Operating expenses.
Section 434.14 - Amended statement.
Section 434.15 - Assessment of railways.
Section 434.16 - Assessment of sleeping and dining cars.
Section 434.17 - Certification to county auditors.
Section 434.19 - Failure to file.
Section 434.20 - Property assessed by local authorities.