Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 434 - RAILWAY COMPANIES TAX

Section 434.1 - Definitions. - 434.1 Definitions. As used in this chapter, unless the context...

Section 434.2 - When assessed — statement required. - 434.2 When assessed — statement required. On or before October...

Section 434.6 - Sleeping and dining cars. - 434.6 Sleeping and dining cars. In addition to the matters...

Section 434.7 - Gross earnings. - 434.7 Gross earnings. For the purpose of making reports to...

Section 434.8 - Method of accounting. - 434.8 Method of accounting. The director of revenue shall have...

Section 434.9 - Net earnings. - 434.9 Net earnings. The director of revenue shall have the...

Section 434.10 - Reports additional. - 434.10 Reports additional. The reports provided for in sections 434.7...

Section 434.11 - Additional rules and regulations. - 434.11 Additional rules and regulations. The rules, regulations, method, and...

Section 434.12 - Refusal to obey. - 434.12 Refusal to obey. If any railway company shall fail...

Section 434.13 - Operating expenses. - 434.13 Operating expenses. There shall not be included in said...

Section 434.14 - Amended statement. - 434.14 Amended statement. The department of revenue may demand, in...

Section 434.15 - Assessment of railways. - 434.15 Assessment of railways. 1. The said property shall be...

Section 434.16 - Assessment of sleeping and dining cars. - 434.16 Assessment of sleeping and dining cars. The department of...

Section 434.17 - Certification to county auditors. - 434.17 Certification to county auditors. On or before October 31...

Section 434.18 - Plats. - 434.18 Plats. Every railroad company owning or operating a line...

Section 434.19 - Failure to file. - 434.19 Failure to file. In the event of the failure...

Section 434.20 - Property assessed by local authorities. - 434.20 Property assessed by local authorities. Lands, lots, and other...

Section 434.21 - Roadbeds. - 434.21 Roadbeds. No real estate used by railway corporations for...

Section 434.22 - Levy and collection of tax. - 434.22 Levy and collection of tax. At the first meeting...

Section 434.23 - Rates — purposes. - 434.23 Rates — purposes. All such railway property shall be...