Every person, copartnership, association, corporation or syndicate engaged in the business of transporting or transmitting gas, gasoline, oils, or motor fuels by means of pipelines, whether such pipelines be owned or leased, shall be taxed as herein provided.
[C31, 35, § 7103-d1; C39, § 7103.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 438.1]
Referred to in § 438.2
Iowa General Assembly
Search: Iowa Code 1997
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