Iowa Admin. Code r. 701-11.8

Current through Register Vol. 47, No. 13, December 25, 2024

Rule 701-11.8 - No property exempt from distress and sale

By reference, Iowa Code section 422.56 makes section 422.26 a part of the sales and use tax law and provides that said section shall apply in respect to a sales and use tax liability determined to be due by the department. The department shall proceed to collect the tax liability after the same has become delinquent; but no property of the taxpayer shall be exempt from the payment of said tax.

This rule is intended to implement Iowa Code sections 422.26, 422.56, and 423.17.