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59 chapters · 1,000 sections in this title.
Iowa Code § 438.1 Taxation procedure.
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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…
Iowa Code § 438.10 Rules — promulgation.
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The rules, method, and requirements herein provided to be made by the director of revenue shall be made and communicated in writing or printing to the said several pipeline companies, and shall be and become binding upon said pipeline companies as provided in chapter 17A ; provid…
Iowa Code § 438.11 Refusal to comply — penalty.
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If any pipeline company shall fail or refuse to obey and conform to the rules, method, and requirements so made and prescribed by the director of revenue under the provisions of this chapter , or to make the reports herein provided, the department shall proceed to assess the prop…
Iowa Code § 438.12 Amended and explanatory statements.
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The department of revenue may demand, in writing, detailed, explanatory, and amended statements of any of the items mentioned in section 438.3 , or any other item deemed to be important, to be furnished to the department by such pipeline company within thirty days from such deman…