Iowa Code

Iowa Code § 421.26 (2026)

Personal liability for tax due

✓ current as of July 2026

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If a licensee or other person under section 452A.65, a retailer or purchaser under chapter 423A, 423B, 423C, or 423D, or chapter 423E, Code 2023, or section 423.14, 423.14A, 423.29, 423.31, or 423.33, or a user under section 423.34, or a permit holder or licensee under section 453A.13, 453A.16, or 453A.44 fails to pay a tax under those sections when due, an officer of a corporation or association, notwithstanding section 489.304, a member or manager of a limited liability company, or a partner of a partnership, having control or supervision of or the authority for remitting the tax payments and having a substantial legal or equitable interest in the ownership of the corporation, association, limited liability company, or partnership, who has intentionally failed to pay the tax is personally liable for the payment of the tax, interest, and penalty due and unpaid. However, this section shall not apply to taxes on accounts receivable. The dissolution of a corporation, association, limited liability company, or partnership shall not discharge a person’s liability for failure to remit the tax due. 86 Acts, ch 1007, §19; 90 Acts, ch 1232, §5; 94 Acts, ch 1165, §8; 2003 Acts, 1st Ex, ch 2, §181, 205; 2007 Acts, ch 186, §5; 2008 Acts, ch 1162, §134, 154, 155; 2018 Acts, ch 1161, §154, 229; 2022 Acts, ch 1138, §5

Notes of Decisions

Cited in 4 cases, 1994–2008 · leading case: Arizona Dep't of Revenue v. Action Marine, Inc., 181 P.3d 188 (Ariz. 2008).

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Arizona Dep't of Revenue v. Action Marine, Inc., 181 P.3d 188 (Ariz. 2008). · cites it 2× “5-9-3 (2003); Iowa Code § 421.26 (2006); Kan. Stat. Ann.”

Bahndorf v. Lemmons, 525 N.W.2d 404 (Iowa 1994). · cites it 6× “See Iowa Code § 421.26 (1991) (liability for unpaid taxes imposed on party with “substantial legal or equitable interest in the ownership of the corporation or partnership”).”

McDonough v. Iowa Dep't of Revenue (In Re McDonough), 346 B.R. 492 (Bankr. S.D. Iowa 2006). · cites it 2× “, pursuant to Iowa Code § 421.26 . 4. Debtors owe sales tax to IDOR in the amount of $10,861.”

Ador v. Action marine/randall (Ariz. 2008). “5-9 -3 (2003); Iowa Code § 421.26 (2006); Kan. Stat. Ann.”

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