Iowa Code 437A.1 – Classification of chapter
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The provisions of this chapter are classified and designated as follows:
1. Subchapter I Introductory Provisions.
Terms Used In Iowa Code 437A.1
- Delivery: means the physical transfer of electricity or natural gas to a consumer. See Iowa Code 437A.3
- property: includes personal and real property. See Iowa Code 4.1
2. Subchapter II Generation, Transmission, and Delivery Taxes.
3. Subchapter III Statewide Property Tax.
4. Subchapter IV General Provisions.