Iowa Code § 438.1

Current through March 29, 2024

Section 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.

Iowa Code § 438.1

98 Acts, ch 1194, §34, 40; 2008 Acts, ch 1032, §106

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