GroundRules
Iowa Code § 438.19: Scope of chapter.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 438 - PIPELINE COMPANIES TAX
The provisions of this chapter shall not apply to a gas distributing plant or company located entirely within any city and not a part of a pipeline transportation company. Such local municipal plant shall be taxed in the municipality where located.
Collected 2026-09-14T19:40:11Z. Source file · JSON