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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS
Section 453A.26 - Liens and actions.

Universal Citation: IA Code § 453A.26 (2017)
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1 CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS, §453A.26 453A.26 Liens and actions. 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. [C24, 27, 31, 35, §1565; C39, §1556.21; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.26] C93, §453A.26 2005 Acts, ch 3, §74 Wed Feb 08 03:48:56 2017 Iowa Code 2017, Section 453A.26 (12, 0)
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