For the purpose of making reports to the department of revenue, the gross earnings of a pipeline company, owning or operating a line or lines within this state, shall be computed and reported by said company upon such bases as the director may by rule require.
Iowa Code § 438.8
2003 Acts, ch 145, § 286; 2015 Acts, ch 109, §52, 75
2003 Acts, ch 145, §286