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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX
Section 433.1 - Statement required.

Universal Citation: IA Code § 433.1 (2017)
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1 TELEGRAPH AND TELEPHONE COMPANIES TAX, §433.1 433.1 Statement required. Every telegraph and telephone company operating a line in this state shall, on or before the first day of May in each year, furnish to the department of revenue a statement verified by its president or secretary showing: 1. The total number of miles owned, operated, or leased within the state, with a separate showing of the number leased. 2. The average number of poles per mile, and the whole number of poles on its lines in this state. 3. The total number of miles in each separate line or division thereof, also the average number of separate wires thereon. 4. The whole number of stations on each line, and the value of the same, including furniture. 5. The whole number of instruments on each separate line, and the gross rental charges per instrument, where the same are rented to patrons of the company making the return, together with the number of stations maintained, other than railroad stations. 6. The gross receipts and operating expenses of said company for the year ending December 31 next preceding, on business originating and terminating in this state. 7. The gross receipts and operating expenses of said company for the year ending December 31 next preceding, and not included in the statement made under subsection 6 hereof. 8. The total capital stock of said company. 9. The number of shares of capital stock issued and outstanding, and the par or face value of each share. 10. The market value of such shares of stock on the first day of January next preceding, and if such shares have no market value, the actual value thereof. 11. All real estate and other property owned by such company and subject to local taxation within this state. 12. The specific real estate, together with the permanent improvements thereon, owned by such company and situated outside this state and taxed as other real estate in the state where located, with a specific description of each piece, where located, and the purpose for which the same is used, and the actual value thereof in the locality where situated. 13. All mortgages upon the whole or any part of its property, together with the dates and amounts thereof. 14. The total length of the lines of said company. 15. The total length of the lines of said company outside this state. [C97, §1328; S13, §1328; C24, 27, 31, 35, 39, §7031; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.1] 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §22, 75 Referred to in §433.2, §433.3 Wed Feb 08 03:46:28 2017 Iowa Code 2017, Section 433.1 (8, 0)
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