Iowa Code § 438.1
Taxation procedure
Redline — January 1, 2012 → current.View current text →
Current — January 1, 2013
As of January 1, 2012
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.
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.
98 Acts, ch 1194, §34, 40; 2008 Acts, ch 1032, §106
98 Acts, ch 1194, §34, 40; 2008 Acts, ch 1032, §106
Referred to in
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.