434.14 Amended statement.
The department of revenue may demand, in writing, detailed, explanatory, and amended statements of any of the items mentioned in section 434.2, or any other items deemed by the department important, to be furnished the department by such railway corporation within thirty days from such demand, in such form as the department may designate, which shall be verified as required for the original statement. The returns, both original and amended, shall show such other facts as the department, in writing, shall require.
[C73, §1318; C97, §1335; C24, 27, 31, 35, 39, §7059; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.14]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §33, 75
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.