Iowa Administrative Rules (Last Updated: December 07, 2016)

Section 701.11.8. No property exempt from distress and sale.

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By reference, Iowa Code section 422.56 makes section 422.26 a part of the sales and use tax law and provides that said section shall apply in respect to a sales and use tax liability determined to be due by the department. The department shall proceed to collect the tax liability after the same has become delinquent; but no property of the taxpayer shall be exempt from the payment of said tax.
This rule is intended to implement Iowa Code sections 422.26, 422.56, and 423.17.

                    
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