Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 438 - PIPELINE COMPANIES TAX

Section 438.1 - Taxation procedure. - 438.1 Taxation procedure. Every person, partnership, association, corporation, or syndicate...

Section 438.2 - Definitions. - 438.2 Definitions. 1. As used in this chapter, unless the...

Section 438.3 - Statement required. - 438.3 Statement required. Every pipeline company having lines in the...

Section 438.4 - Real estate holdings. - 438.4 Real estate holdings. Every pipeline company required by law...

Section 438.5 - Statement deemed permanent. - 438.5 Statement deemed permanent. Only one such detailed statement by...

Section 438.6 - Additional corrective statements. - 438.6 Additional corrective statements. On or before the first day...

Section 438.7 - Consolidated list of real estate. - 438.7 Consolidated list of real estate. The department of revenue...

Section 438.8 - Gross earnings. - 438.8 Gross earnings. For the purpose of making reports to...

Section 438.9 - Accounts — regulation. - 438.9 Accounts — regulation. The director of revenue may prescribe...

Section 438.10 - Rules — promulgation. - 438.10 Rules — promulgation. The rules, method, and requirements herein...

Section 438.11 - Refusal to comply — penalty. - 438.11 Refusal to comply — penalty. If any pipeline company...

Section 438.12 - Amended and explanatory statements. - 438.12 Amended and explanatory statements. The department of revenue may...

Section 438.13 - Basis of valuation and assessment. - 438.13 Basis of valuation and assessment. The said property shall...

Section 438.14 - Valuation and certification. - 438.14 Valuation and certification. The department of revenue shall on...

Section 438.15 - Levy and collection of tax. - 438.15 Levy and collection of tax. At the first meeting...

Section 438.16 - Taxation procedure. - 438.16 Taxation procedure. All such pipeline property shall be taxable...

Section 438.17 - Nonpayment of tax — collection. - 438.17 Nonpayment of tax — collection. If said tax is...

Section 438.18 - Nonpayment of tax — effect. - 438.18 Nonpayment of tax — effect. If said tax is...

Section 438.19 - Scope of chapter. - 438.19 Scope of chapter. The provisions of this chapter shall...