IOWA STATUTES AND CODES
99.30 - APPLICATION OF TAX.
99.30 APPLICATION OF TAX.
The tax collected shall be applied toward the deficiency in the
payment of costs of the action and abatement which exist after the
application of the proceeds of the sale of personal property. The
remainder of the tax together with the unexpended portion of the
proceeds of the sale of personal property shall be paid to the
treasurer of state for deposit in the general fund of the state,
except that ten percent of the amount of the whole tax collected and
of the whole proceeds of the sale of the personal property, as
provided in this chapter, shall be paid by the treasurer to the
attorney representing the state in the injunction action, at the time
of final judgment. Section History: Early Form
[SS15, § 4944-h8; C24, 27, 31, 35, 39, § 1616; C46, 50, 54,
58, 62, 66, 71, 73, 75, 77, 79, 81, § 99.30] Section History: Recent Form
83 Acts, ch 185, § 2, 62; 83 Acts, ch 186, § 10043, 10201, 10204