680.7  Claims entitled to priority.

When the property of any person, partnership, company, or corporation has been placed in the hands of a receiver for distribution, after the payment of all costs the following claims shall be entitled to priority of payment in the order named:

1.  Taxes or other debts entitled to preference under the laws of the United States.

2.  Debts due or taxes assessed and levied for the benefit of the state, county, or other municipal corporation in this state.

3.  Debts owing to employees for labor performed as defined by section 626.69.

Section History: Early form

  [S13, § 3825-a; C24, 27, 31, 35, 39, § 12719; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 680.7]

Internal References

  Referred to in § 680.8, 680.9

Footnotes

  Bank receivership, see chapter 524

  Labor claims preferred, § 626.69, 633.425, 681.13


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