438.6 Additional corrective statements.
On or before the first day of April of each subsequent year, such company shall, in like manner, report all real estate acquired for any of the pipeline purposes above named during the preceding calendar year; and also, a list of any real estate, previously reported, disposed of during the same period, which disposition shall be noted by the department of revenue in an appropriate column opposite to the description of said tract in the original report of the same in the record of pipeline land.
[C31, 35, §7103-d6; C39, §7103.06; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.6]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §50, 75
Referred to in §438.7
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.