434.9 Net earnings.
The director of revenue shall have the power to prescribe a method for all railway companies doing business in this state, together with the rules and regulations, for the ascertainment of the net earnings of the railway lines in this state, to the end that all such railway companies, in ascertaining and making report of net earnings, shall proceed upon the same basis and in a uniform manner.
[S13, §1340-c; C24, 27, 31, 35, 39, §7054; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.9]
2003 Acts, ch 145, §286
Referred to in §434.10, 434.12
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.