Iowa Code (Last Updated: December 05, 2016) |
Title X. FINANCIAL RESOURCES |
Chapter 438. PIPELINE COMPANIES TAX |
Section 438.1. Taxation procedure. |
Section 438.2. Definitions. |
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. Assessed value in each taxing district — record. |
Section 438.16. Taxation procedure. |
Section 438.17. Collection. |
Section 438.18. Nonpayment of tax — effect. |
Section 438.19. Scope of chapter. |