(1) Of the assessment of the privilege tax and the delinquency thereof.
(2) Of the amount of the privilege tax, interest, penalties and costs due and unpaid to the state.
(3) That the manufacturer is indebted to this state in the amount of such privilege tax, interest and penalties therein appearing unpaid.
(4) That the law relating to assessment and levy of such privilege tax has been fully complied with by all persons required to perform administrative duties under this chapter. [Amended by 2021 c.351 §174]