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PIPELINE COMPANIES TAX

  1. Law
  2. Iowa Code
  3. FINANCIAL RESOURCES
  4. PIPELINE COMPANIES TAX

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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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