Iowa § 453A.26 - 453A.26 Liens and actions.
Full text of Iowa Iowa Code § 453A.26 — 453A.26 Liens and actions., with citation guidance and answers to common questions.
§ 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 Fri Dec 12 20:30:26 2025 Iowa Code 2026, Section 453A.26 (22, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 453A.26
What does Iowa Code § 453A.26 cover?
Section 453A.26 ("453A.26 Liens and actions.") 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 § 453A.26?
A common citation format is "Iowa Code § 453A.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 § 453A.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.