There is a newer version of this Section
2022
2021
2020
2019
2018
Other previous versions
View our newest version here

2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS
Section 437A.16 - Assessment exclusive.

Universal Citation: IA Code § 437A.16 (2017)
Previous Next

Download as PDF
1 TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS, §437A.16 437A.16 Assessment exclusive. All operating property and all other property that is primarily and directly used in the production, generation, transmission, or delivery of electricity or natural gas subject to replacement tax or transfer replacement tax is exempt from taxation except as otherwise provided by this chapter. This exemption shall not extend to taxes imposed under chapters 437, 438, and 468, taxpayers described in section 437A.8, subsection 6, or facilities or property described in section 437A.6, subsection 1, paragraphs “a” through “f”, and section 437A.7, subsection 3. 98 Acts, ch 1194, §17, 40; 99 Acts, ch 152, §29, 40 Referred to in §437A.3, §437A.8, §437A.15, §437A.18, §437A.19, §437A.20 Wed Feb 08 03:46:48 2017 Iowa Code 2017, Section 437A.16 (9, 0)
Previous Next
Disclaimer: These codes may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.