Iowa Statutes
§ 453A.26 — Liens and actions
Iowa § 453A.26
JurisdictionIowa
Title XFINANCIAL RESOURCES
Ch. 453ACIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS
This text of Iowa § 453A.26 (Liens and actions) 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 § 453A.26 (2026).
Text
All of the provisions for the lien of the tax, its collection, and all actions as provided in the
uniform sales and use tax administration Act, chapter 423, shall apply to the tax imposed by
this chapter, except that where the sales tax and the cigarette tax may become conflicting
liens, they shall be of equal priority.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
[C24, 27, 31, 35, §1565; C39, §1556.21; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.26]
Nearby Sections
15
§ 453A.1
Definitions§ 453A.10
Affixing of stamps by distributors§ 453A.11
Cancellation of stamps§ 453A.12
Use of stamping machines§ 453A.14
Bonds§ 453A.16
Manufacturer’s permit§ 453A.17
Distributing agent’s permit§ 453A.18
Forms for records and reports§ 453A.19
Examination of records and premises§ 453A.2
Persons under legal age§ 453A.20
Subpoena for witnesses and papers§ 453A.21
Cigarettes retailer may not sellCite This Page — Counsel Stack
Bluebook (online)
Iowa § 453A.26, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/453A.26.