Iowa Statutes
§ 438.9 — Accounts — regulation
Iowa § 438.9
This text of Iowa § 438.9 (Accounts — regulation) 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 § 438.9 (2026).
Text
The director of revenue may prescribe such rules with respect to the keeping of accounts
by the pipeline companies doing business or having property in this state as will insure
the accurate division of the accounts and the information to be reported, and uniformity in
reporting the same to the department.
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Legislative History
[C31, 35, §7103-d9; C39, §7103.09; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.9]
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 § 438.9, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/438.9.