Iowa Code » Chapter 479 — PIPELINES AND UNDERGROUND GAS STORAGE
Iowa Code

Iowa Code § 479.2 (2026)

Definitions

✓ current as of July 2026
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As used in this chapter:

1. “Commission” means the utilities commission.

2. “Pipeline” means a pipe, pipes, or pipelines used for the transportation or transmission of a solid, liquid, or gaseous substance, except water, within or through this state. However, the term does not include interstate pipe, pipes, or pipelines used for the transportation or transmission of natural gas or hazardous liquids.

3. “Pipeline company” means a person engaged in or organized for the purpose of owning, operating, or controlling pipelines for the transportation or transmission of any solid, liquid, or gaseous substance, except water, within or through this state. However, the term does not include a person owning, operating, or controlling interstate pipelines for the transportation or transmission of natural gas or hazardous liquids.\n\nTue Dec 09 22:08:07 2025 Iowa Code 2026, Chapter 479 (31, 1) §479.2, PIPELINES AND UNDERGROUND GAS STORAGE 2\n\n 4. “Underground storage” means storage of gas in a subsurface stratum or formation of the earth. [C31, §8338-d1; C35, §8338-f15; C39, §8338.23; C46, 50, 54, 58, 62, 66, 71, 73, 75, §490.2; C77, 79, 81, §479.2] 88 Acts, ch 1074, §28; 95 Acts, ch 192, §6; 2023 Acts, ch 19, §2691; 2024 Acts, ch 1170, §369 Referred to in §352.6 \n

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 2003–2025 · leading case: Lscp, Lllp v. Courtney M. Kay-Decker, Dir., Iowa Dep't of Revenue, 861 N.W.2d 846 (Iowa 2015).
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Lscp, Lllp v. Courtney M. Kay-Decker, Dir., Iowa Dep't of Revenue, 861 N.W.2d 846 (Iowa 2015). “§ 479.2(2) (excluding interstate natural gas pipelines from the definition of “pipeline” under chapter 479).”
Wild v. Allamakee Cnty., 666 N.W.2d 137 (Iowa 2003). · cites it 2× “1, or pipeline company as defined in section 479.2. 2. The county board of supervisors may permit any use not listed in subsection 1 in an agricultural area only if it finds all of the following: a.”
In Re Condemnation of Certain Rights, 666 N.W.2d 137 (Iowa 2003). · cites it 2× “1, or pipeline company as defined in section 479.2. 2. The county board of supervisors may permit any use not listed in subsection 1 in an agricultural area only if it finds all of the following: a.”
Enter. Prods. Operating, LLC v. Iowa Utils. Comm'n (Iowa Ct. App. 2025). “Like the invalidated 2 As we cannot locate any legislative act making the change, it appears that chapter 490 was transferred to chapter 479 without any substantive modification by the code editor in the preparation of the 1977 Iowa Code.”
Amended June 12, 2015 LSCP, LLLP Vs. Courtney M. Kay-Decker, Dir., Iowa Dep't of Revenue (Iowa 2015). “§ 479.2(2) (excluding interstate natural gas pipelines from the definition of “pipeline” under chapter 479).”
Iowa Code § 479.2(2): 2 cases
Lscp, Lllp v. Courtney M. Kay-Decker, Dir., Iowa Dep't of Revenue, 861 N.W.2d 846 (Iowa 2015). “§ 479.2(2) (excluding interstate natural gas pipelines from the definition of “pipeline” under chapter 479).”
Amended June 12, 2015 LSCP, LLLP Vs. Courtney M. Kay-Decker, Dir., Iowa Dep't of Revenue (Iowa 2015). “§ 479.2(2) (excluding interstate natural gas pipelines from the definition of “pipeline” under chapter 479).”
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