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2025 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 438 - PIPELINE COMPANIES TAX
- Section 438.1 - Taxation procedure.
- Section 438.2 - Definitions.
- Section 438.3 - Statement required.
- Section 438.4 - Real estate holdings.
- Section 438.5 - Statement deemed permanent.
- Section 438.6 - Additional corrective statements.
- Section 438.7 - Consolidated list of real estate.
- Section 438.8 - Gross earnings.
- Section 438.9 - Accounts — regulation.
- Section 438.10 - Rules — promulgation.
- Section 438.11 - Refusal to comply — penalty.
- Section 438.12 - Amended and explanatory statements.
- Section 438.13 - Basis of valuation and assessment.
- Section 438.14 - Valuation and certification.
- Section 438.15 - Levy and collection of tax.
- Section 438.16 - Taxation procedure.
- Section 438.17 - Nonpayment of tax — collection.
- Section 438.18 - Nonpayment of tax — effect.
- Section 438.19 - Scope of chapter.
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