{"data":{"id":"us-ia/iowa-code-453a.26","jurisdiction":"us-ia","citation":"Iowa Code § 453A.26","heading":"Liens and actions.","body":"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.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS","Subchapter I - CIGARETTES AND ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/453A.26.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"05ccfda13f8f9ad723655c7d699b87cbdec6833386f16fbc0333efd15954f112","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-453a.25","next":"us-ia/iowa-code-453a.27"},"notice":"GroundRules: Original legal text. Not legal advice."}