438.1 - TAXATION PROCEDURE. - Iowa Statutes

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.          Section History: Early Form [C31, 35, § 7103-d1; C39, § 7103.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 438.1]          Section History: Recent Form 98 Acts, ch 1194, §34, 40; 2008 Acts, ch 1032, §106 Referred to in § 438.2