Iowa Code 437A.1 – Classification of chapter

The provisions of this chapter are classified and designated as follows:

1. Subchapter I Introductory Provisions.

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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.