Iowa Code » Chapter 438 — PIPELINE COMPANIES TAX
Iowa Code

Iowa Code § 438.1 (2026)

Taxation procedure

✓ Iowa Code 2026 (laws through the 2025 session)
Find cases: SyfertCases citing this section IA-LEGlegis.iowa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

Every person, partnership, association, corporation, or syndicate engaged in the business of transporting or transmitting gas, gasoline, oils, or motor fuels by means of pipelines other than natural gas pipelines permitted pursuant to chapter 479, whether such pipelines be owned or leased, shall be taxed as provided in this chapter. [C31, 35, §7103-d1; C39, §7103.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.1] 98 Acts, ch 1194, §34, 40; 2008 Acts, ch 1032, §106 Referred to in §438.2

\n
Notes of Decisions
Cited in 1 case, 2013–2013 · leading case: Qwest Corp. v. Iowa State Bd. of Tax Review, 829 N.W.2d 550 (Iowa 2013).
Sort: Relevance Newest Treatment
Qwest Corp. v. Iowa State Bd. of Tax Review, 829 N.W.2d 550 (Iowa 2013). “§ 438.1. Wireless companies are assessed locally (i.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.