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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 438 - PIPELINE COMPANIES TAX
Section 438.1 - Taxation procedure.

Universal Citation: IA Code § 438.1 (2017)
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1 PIPELINE COMPANIES TAX, §438.1 438.1 Taxation procedure. Every person, partnership, association, corporation, or syndicate engaged in the business of transporting or transmitting gas, gasoline, oils, or motor fuels by means of pipelines other than natural gas pipelines permitted pursuant to chapter 479, whether such pipelines be owned or leased, shall be taxed as provided in this chapter. [C31, 35, §7103-d1; C39, §7103.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.1] 98 Acts, ch 1194, §34, 40; 2008 Acts, ch 1032, §106 Referred to in §438.2 Wed Feb 08 03:46:58 2017 Iowa Code 2017, Section 438.1 (8, 1)
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