Iowa Statutes
§ 438.12 — Amended and explanatory statements
Iowa § 438.12
This text of Iowa § 438.12 (Amended and explanatory statements) 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 § 438.12 (2026).
Text
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 demand in such form as the department may designate, which shall be verified as
required for the original statement. The returns, both original and amended, shall show such
other facts as the department, in writing, shall require.
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Legislative History
[C31, 35, §7103-d12; C39, §7103.12; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.12]
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 § 438.12, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/438.12.