Terms Used In Iowa Code > Chapter 437 - Electric Transmission Lines Tax

• Company: means an electric cooperative referred to in section 437A. See Iowa Code 437.1
• Director: means the director of the department of revenue. See Iowa Code 453A.42
• Electric cooperative: means an electric utility provider formed or organized as an electric cooperative under the laws of this state or elsewhere. See Iowa Code 437.1
• property: includes personal and real property. See Iowa Code 4.1
• state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
• Transmission lines: means electric lines and associated facilities operating at thirty-four thousand five hundred volts or higher voltage, and substations, transformers, and associated facilities operated at thirty-four thousand five hundred or more volts on the low voltage side. See Iowa Code 437.1
• year: means twelve consecutive months. See Iowa Code 4.1