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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 434 - RAILWAY COMPANIES TAX
Section 434.13 - Operating expenses.

Universal Citation: IA Code § 434.13 (2017)
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1 RAILWAY COMPANIES TAX, §434.13 434.13 Operating expenses. There shall not be included in said operating expenses any payments for interest or discount, or construction of new tracks, except needed sidings, for raising or lowering tracks above or below crossings at grade in cities, for new equipment except replacements, for reducing any bonded or permanent debt, nor for any other item of operating expenses not fairly and reasonably chargeable as such in railway accounts. [C97, §1335; C24, 27, 31, 35, 39, §7058; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.13] Wed Feb 08 03:46:32 2017 Iowa Code 2017, Section 434.13 (8, 1)
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