{"data":{"id":"us-ia/iowa-code-437a.1","jurisdiction":"us-ia","citation":"Iowa Code § 437A.1","heading":"Classification of chapter.","body":"The provisions of this chapter are classified and designated as follows:\n1. Subchapter I\tIntroductory Provisions.\n2. Subchapter II\tGeneration, Transmission, and Delivery Taxes.\n3. Subchapter III\tStatewide Property Tax.\n4. Subchapter IV\tGeneral Provisions.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS","Subchapter I - INTRODUCTORY PROVISIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/437A.1.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"d9ae2054d402d21c3202f56f1ec872e3da82a5f47cb5c0c10a61d92b955ad046","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-437.15","next":"us-ia/iowa-code-437a.2"},"notice":"GroundRules: Original legal text. Not legal advice."}