Iowa § 421.26 - 421.26 Personal liability for tax due.
Full text of Iowa Iowa Code § 421.26 — 421.26 Personal liability for tax due., with citation guidance and answers to common questions.
§ 421.26. 421.26 Personal liability for tax due.
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 limited liability company, or a partner of a partnership, having control or supervision of or the 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 the payment of the tax, interest, and penalty due and unpaid. However, this section shall not apply to taxes on accounts receivable. The dissolution of a corporation, association, limited liability company, or partnership shall not discharge a person’s liability for failure to remit the tax due. 86 Acts, ch 1007, §19; 90 Acts, ch 1232, §5; 94 Acts, ch 1165, §8; 2003 Acts, 1st Ex, ch 2, §181, 205; 2007 Acts, ch 186, §5; 2008 Acts, ch 1162, §134, 154, 155; 2018 Acts, ch 1161, §154, 229; 2022 Acts, ch 1138, §5 Fri Dec 12 20:17:55 2025 Iowa Code 2026, Section 421.26 (30, 1)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 421.26
What does Iowa Code § 421.26 cover?
Section 421.26 ("421.26 Personal liability for tax due.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 421.26?
A common citation format is "Iowa Code § 421.26" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 421.26 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.