434.6 Sleeping and dining cars.
In addition to the matters required to be contained in the statement made by the company for the purposes of taxation, such statement shall show the number of sleeping and dining cars not owned by such corporation, but used by it in operating its railway in this state during each month of the year for which the return is made, the value of each car so used, and also the number of miles each month said cars have been run or operated on such railway within the state, and the total number of miles said cars have been run or operated each month within and without the state. Such statement shall show the average daily sleeping car and dining car service or wheelage operated on each part or division of the line or system within the state, designating the points on the line where variations occur, with the mileage of that part having the same daily service or wheelage.
[C97, §1340; S13, §1340; C24, 27, 31, 35, 39, §7051; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.6]
Referred to in §434.16
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.