Iowa Statutes
§ 421.26 — Personal liability for tax due
Iowa § 421.26
This text of Iowa § 421.26 (Personal liability for tax due) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 421.26 (2026).
Text
If a licensee or other person under section 452A.65, a retailer or purchaser under chapter
423A, 423B, 423C, or 423D, or chapter 423E, Code 2023, or section 423.14, 423.14A, 423.29,
423.31, or 423.33, or a user under section 423.34, or a permit holder or licensee under section
453A.13, 453A.16, or 453A.44 fails to pay a tax under those sections when due, an officer of
a corporation or association, notwithstanding section 489.304, a member or manager of a
limitedliabilitycompany, orapartnerofapartnership, havingcontrolorsupervisionoforthe
authority for remitting the tax payments and having a substantial legal or equitable interest
in the ownership of the corporation, association, limited liability company, or partnership,
who has intentionally failed to pay the tax is personally liable for
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Related
Bahndorf v. Lemmons
525 N.W.2d 404 (Supreme Court of Iowa, 1994)
McDonough v. Iowa Department of Revenue (In Re McDonough)
346 B.R. 492 (S.D. Iowa, 2006)
Nearby Sections
15
§ 421.1
State board of tax review§ 421.10
Appeal period — applicability§ 421.14
Rules — director’s duties§ 421.15
Seal§ 421.16
Expenses§ 421.17
Powers and duties of director§ 421.17A
Administrative levy against accounts§ 421.19
Counsel — disclosures authorized§ 421.1A
Property assessment appeal board§ 421.2
Department of revenue§ 421.20
Actions§ 421.21
Administration of oaths§ 421.22
Service of ordersCite This Page — Counsel Stack
Bluebook (online)
Iowa § 421.26, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/421.26.