{"data":{"id":"us-ia/iowa-code-438.19","jurisdiction":"us-ia","citation":"Iowa Code § 438.19","heading":"Scope of chapter.","body":"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.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 438 - PIPELINE COMPANIES TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/438.19.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"bdf26952465f64c0a1a5f347a5bea001305f646715d03607bac42f95006ce62c","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-438.18","next":"us-ia/iowa-code-439.1"},"notice":"GroundRules: Original legal text. Not legal advice."}