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Iowa Code § 438.19

Scope of chapter

Iowa · Iowa Code Chapter 438 — Pipeline Companies Tax · Status: effective

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Iowa Code § 438.19, Scope of chapter, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248562
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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.