2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 438 - PIPELINE COMPANIES TAX
Section 438.19 - Scope of chapter.

Universal Citation: IA Code § 438.19 (2017)

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1 PIPELINE COMPANIES TAX, §438.19 438.19 Scope of chapter. The provisions of this chapter shall not apply to a gas distributing plant or company located entirely within any city and not a part of a pipeline transportation company. Such local municipal plant shall be taxed in the municipality where located. [C31, 35, §7103-d19; C39, §7103.19; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.19] Wed Feb 08 03:47:03 2017 Iowa Code 2017, Section 438.19 (8, 1)
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