Iowa § 438.2 Definitions

Iowa Statutes

§ 438.2 — Definitions

Iowa § 438.2

Title XFINANCIAL RESOURCES

Ch. 438PIPELINE COMPANIES TAX

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Bluebook

Iowa Code § 438.2 (2026).

Text

1.As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.

2.“Pipeline company”, as used in this chapter, means any person, partnership, association, corporation, or syndicate that may own or operate or be engaged in operating or utilizing pipelines, other than natural gas pipelines permitted pursuant to chapter 479, for the purposes described in section 438.1.

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1. As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”,
or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county
officer means the county system as defined in section 445.1.
2. “Pipeline company”, as used in this chapter, means any person, partnership,
association, corporation, or syndicate that may own or operate or be engaged in operating
or utilizing pipelines, other than natural gas pipelines permitted pursuant to chapter 479,
for the purposes described in section 438.1.