Chapter 438 - PIPELINE COMPANIES TAX
- Section 438.1 - Taxation procedure
- Section 438.2 - Definitions
- Section 438.3 - Statement required
- Section 438.4 - Real estate holdings
- Section 438.5 - Statement deemed permanent
- Section 438.6 - Additional corrective statements
- Section 438.7 - Consolidated list of real estate
- Section 438.8 - Gross earnings
- Section 438.9 - Accounts - regulation
- Section 438.10 - Rules - promulgation
- Section 438.11 - Refusal to comply - penalty
- Section 438.12 - Amended and explanatory statements
- Section 438.13 - Basis of valuation and assessment
- Section 438.14 - Valuation and certification
- Section 438.15 - Levy and collection of tax
- Section 438.16 - Taxation procedure
- Section 438.17 - Nonpayment of tax - collection
- Section 438.18 - Nonpayment of tax - effect
- Section 438.19 - Scope of chapter