Iowa § 438.11 Refusal to comply — penalty

Iowa Statutes

§ 438.11 — Refusal to comply — penalty

Iowa § 438.11

Title XFINANCIAL RESOURCES

Ch. 438PIPELINE COMPANIES TAX

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Bluebook

Iowa Code § 438.11 (2026).

Text

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 property of such pipeline company so failing or refusing, according to the best
information obtainable, and shall then add to the department’s valuation of such pipeline
company twenty-five percent thereof, which valuation and penalty shall be separately shown,
and together shall constitute the assessment for that year.

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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 property of such pipeline company so failing or refusing, according to the best
information obtainable, and shall then add to the department’s valuation of such pipeline
company twenty-five percent thereof, which valuation and penalty shall be separately shown,
and together shall constitute the assessment for that year.