453A.26  Liens and actions.

All of the provisions for the lien of the tax, its collection, and all actions as provided in the sales tax Act 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.

Section History: Early form

  [C24, 27, 31, 35, § 1565; C39, § 1556.21; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 98.26]

Section History: Recent form

  C93, § 453A.26

Footnotes

  Sales tax Act, chapter 422, division IV

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