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 other than natural gas pipelines permitted pursuant to chapter 479, whether such pipelines be owned or leased, shall be taxed as provided in this chapter.
[C31, 35, § 7103-d1; C39, § 7103.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 438.1]
98 Acts, ch 1194, §34, 40
Referred to in § 438.2
1998 amendment is effective January 1, 1999, and applies to property tax assessment years and replacement tax years beginning on or after that date; 98 Acts, ch 1194, §40
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