438.10 Rules — promulgation.
The rules, method, and requirements herein provided to be made by the director of revenue shall be made and communicated in writing or printing to the said several pipeline companies, and shall be and become binding upon said pipeline companies as provided in chapter 17A; provided that the director shall have the power to prescribe supplemental or additional rules and requirements in the manner prescribed by chapter 17A.
[C31, 35, §7103-d10; C39, §7103.10; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.10]
2003 Acts, ch 145, §286
Structure Iowa Code
Chapter 438 - PIPELINE COMPANIES TAX
Section 438.1 - Taxation procedure.
Section 438.3 - Statement required.
Section 438.4 - Real estate holdings.
Section 438.5 - Statement deemed permanent.
Section 438.6 - Additional corrective statements.
Section 438.7 - Consolidated list of real estate.
Section 438.8 - Gross earnings.
Section 438.9 - Accounts — regulation.
Section 438.10 - Rules — promulgation.
Section 438.11 - Refusal to comply — penalty.
Section 438.12 - Amended and explanatory statements.
Section 438.13 - Basis of valuation and assessment.
Section 438.14 - Valuation and certification.
Section 438.15 - Levy and collection of tax.
Section 438.16 - Taxation procedure.
Section 438.17 - Nonpayment of tax — collection.