438.18 Nonpayment of tax — effect.
If said tax is not paid within the fiscal year in which the same is due, the company shall not be permitted thereafter to use the public or private property of the state of Iowa, or to operate in Iowa for any purpose.
[C31, 35, §7103-d18; C39, §7103.18; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.18]
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.