Iowa Code 453A.26 – Liens and actions
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Terms Used In Iowa Code 453A.26
- Cigarette: means any roll for smoking made wholly or in part of tobacco, or any substitute for tobacco, irrespective of size or shape and irrespective of tobacco or any substitute for tobacco being flavored, adulterated, or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material. See Iowa Code 453A.1
- Lien: A claim against real or personal property in satisfaction of a debt.
- Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Iowa Code 453A.42
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.