| http://www.w3.org/ns/prov#value | - Iowa Fair Plan v. United States Internal Revenue Dep't, 257 N.W.2d 626, 628 (Iowa 1977).Whenever a taxpayer liable to pay an Iowa income tax refuses or neglects to pay the tax, the amount, including interest and penalty, is a lien in favor of the state upon all property and right to property belonging to said taxpayer.
|
