438.12 Amended and explanatory statements.
The department of revenue may demand, in writing, detailed, explanatory, and amended statements of any of the items mentioned in section 438.3, or any other item deemed to be important, to be furnished to the department by such pipeline company 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.
[C31, 35, §7103-d12; C39, §7103.12; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.12]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §55, 75
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.