{"data":{"id":"us-ia/iowa-code-420.233","jurisdiction":"us-ia","citation":"Iowa Code § 420.233","heading":"Stocks of goods.","body":"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.","path":["Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)","Chapter 420 - SPECIAL CHARTER CITIES","Subchapter IV - GENERAL TAXATION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/420.233.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"1da5c69449d9729a1e159236eef77070f5b45364afdcef088d9f87016dc71b90","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-420.232","next":"us-ia/iowa-code-420.234"},"notice":"GroundRules: Original legal text. Not legal advice."}