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 underthe laws of the state or ordinances of municipal corporations, shall be entitled to priority andbe 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] Sat Dec 23 12:25:34 2023 Iowa Code 2024, Section 680.6 (15, 0)
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