438.3 - STATEMENT REQUIRED.

        438.3  STATEMENT REQUIRED.         Every pipeline company having lines in the state of Iowa shall      annually, on or before the first day of April in each year, make out      and deliver to the director of revenue a statement, verified by the      oath of an officer or agent of such pipeline company making such      statement, showing in detail for the year ended December 31 next      preceding:         1.  The name of the company.         2.  The nature of the company, whether a person or persons, an      association, partnership, corporation or syndicate, and under the      laws of what state organized.         3.  The location of its principal office or place of business.         4.  The name and post office address of the president, secretary,      auditor, treasurer and superintendent or general manager.         5.  The name and post office address of the chief officer or      managing agent of the company in Iowa.         6.  The whole number of miles of pipeline owned, operated or      leased within the state, including a classification of the size, kind      and weight thereof, separated, so as to show the mileage in each      county, and each lesser taxing district.         7.  A full and complete statement of the cost and actual present      value of all buildings of every description owned by said pipeline      company within the state and each lesser taxing district, not      otherwise assessed.         8.  The number, location, size and cost of each pressure pump or      station.         9.  Any and all other property owned by said pipeline company      within the state which property must be classified and scheduled in      such a manner as the director of revenue may by rule require.         10.  The gross earnings of the entire company, and the gross      earnings on business done within this state.         11.  The operating expenses of the entire company and the      operating expenses within this state.         12.  The net earnings of the entire company and the net earnings      within this state.  
         Section History: Early Form
         [C31, 35, § 7103-d3; C39, § 7103.03; C46, 50, 54, 58, 62, 66,      71, 73, 75, 77, 79, 81, § 438.3] 
         Section History: Recent Form
         2003 Acts, ch 145, §286; 2008 Acts, ch 1032, §106         Referred to in § 438.12