Iowa Statutes
§ 438.8 — Gross earnings
Iowa § 438.8
This text of Iowa § 438.8 (Gross earnings) 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 § 438.8 (2026).
Text
For the purpose of making reports to the department of revenue, the gross earnings of a
pipeline company, owning or operating a line or lines within this state, shall be computed and
reported by said company upon such bases as the director may by rule require.
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Legislative History
[C31, 35, §7103-d8; C39, §7103.08; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.8]
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 § 438.8, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/438.8.