Iowa § 434.13 Operating expenses

Iowa Statutes

§ 434.13 — Operating expenses

Iowa § 434.13

Title XFINANCIAL RESOURCES

Ch. 434RAILWAY COMPANIES TAX

This text of Iowa § 434.13 (Operating expenses) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 434.13 (2026).

Text

There shall not be included in said operating expenses any payments for interest or
discount, or construction of new tracks, except needed sidings, for raising or lowering tracks
above or below crossings at grade in cities, for new equipment except replacements, for
reducing any bonded or permanent debt, nor for any other item of operating expenses not
fairly and reasonably chargeable as such in railway accounts.

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There shall not be included in said operating expenses any payments for interest or
discount, or construction of new tracks, except needed sidings, for raising or lowering tracks
above or below crossings at grade in cities, for new equipment except replacements, for
reducing any bonded or permanent debt, nor for any other item of operating expenses not
fairly and reasonably chargeable as such in railway accounts.