Iowa Code Title XV. Judicial Branch and Judicial Procedures [Chs. 595-686] § 680.7. Claims entitled to priority

1. Taxes or other debts entitled to preference under the laws of the United States.

2. Debts due or taxes assessed and levied for the benefit of the state, county, or other municipal corporation in this state.

3. Debts owing to employees for labor or work performed or services rendered as provided in section 626.69.