Iowa Statutes
§ 438.1 — Taxation procedure
Iowa § 438.1
This text of Iowa § 438.1 (Taxation procedure) 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 § 438.1 (2026).
Text
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.
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Legislative History
[C31, 35, §7103-d1; C39, §7103.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.1]
Nearby Sections
15
§ 438.1
Taxation procedure§ 438.10
Rules — promulgation§ 438.11
Refusal to comply — penalty§ 438.14
Valuation and certification§ 438.15
Levy and collection of tax§ 438.16
Taxation procedure§ 438.17
Nonpayment of tax — collection§ 438.18
Nonpayment of tax — effect§ 438.19
Scope of chapter§ 438.2
Definitions§ 438.3
Statement required§ 438.4
Real estate holdings§ 438.5
Statement deemed permanentCite This Page — Counsel Stack
Bluebook (online)
Iowa § 438.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/438.1.