State Codes and Statutes
Statutes > Iowa > Title-9 > Subtitle-4 > Chapter-420 > 420-233 420.233 STOCKS OF GOODS. Taxes upon stocks of goods and merchandise shall be a lien thereon, and shall continue a lien thereon when sold in bulk, and may be collected from the owner, purchaser, or vendee, but the property of the seller thereof shall be first exhausted for the payment.
Section History: Early Form [C97, § 1015; C24, 27, 31, 35, 39, § 6882; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 420.233]
