680.6 Taxes as prior claim — nonnecessity to file.
When the assets of any corporation, partnership, or person shall be placed in the hands of a receiver, all taxes against said corporation, partnership, or person, whether levied under the laws of the state or ordinances of municipal corporations, shall be entitled to priority and be first paid in full by the receiver and claims therefor need not be filed with said receiver.
[S13, §3825; C24, 27, 31, 35, 39, §12718; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §680.6]
Structure Iowa Code
Title XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES
Section 680.2 - Permissible proofs.
Section 680.3 - Oath and bond.
Section 680.5 - Priority of liens.
Section 680.6 - Taxes as prior claim — nonnecessity to file.
Section 680.7 - Claims entitled to priority.
Section 680.8 - Nonapplicability.
Section 680.9 - Legislative intent.