{"data":{"id":"us-ia/iowa-code-438.8","jurisdiction":"us-ia","citation":"Iowa Code § 438.8","heading":"Gross earnings.","body":"For the purpose of making reports to the department of revenue, the gross earnings of a pipeline company, owning or operating a line or lines within this state, shall be computed and reported by said company upon such bases as the director may by rule require.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 438 - PIPELINE COMPANIES TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/438.8.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"290fb3386f69388ab3fe4dd05ffe3f54adb65f1acd97ef406aa9c39bbcf14065","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-438.7","next":"us-ia/iowa-code-438.9"},"notice":"GroundRules: Original legal text. Not legal advice."}