There is a newer version of the Iowa Code
2011 Iowa Code
TITLE X FINANCIAL RESOURCES
SUBTITLE 3 INHERITANCE AND ESTATE TAXES
CHAPTER 450 INHERITANCE TAX
- 450.1 Definitions — construction.
- 450.2 Taxable estates and property.
- 450.3 Property included.
- 450.4 Exemptions.
- 450.5 Liability for tax.
- 450.6 Accrual of tax — maturity — extension of time.
- 450.7 Lien of tax.
- 450.8 Transfers and trusts.
- 450.9 Individual exemptions.
- 450.10 Rate of tax.
- 450.12 Liabilities deductible.
- 450.13 through 450.15 Repealed by 83 Acts, ch 177, § 37, 38.
- 450.17 Conveyance — effect.
- 450.18 and 450.19 Repealed by 83 Acts, ch 177, § 37, 38.
- 450.20 Record of deferred estates.
- 450.21 Administration on application of director.
- 450.22 Administration avoided — inheritance tax duties required — penalty.
- 450.24 Appraisers.
- 450.25 and 450.26 Repealed by 71 Acts, ch 218, § 13.
- 450.27 Commission to appraisers.
- 450.28 Notice of appraisement.
- 450.29 Notice of filing.
- 450.30 Real property in different counties.
- 450.31 Objections.
- 450.32 Hearing — order.
- 450.33 Appeal and notice.
- 450.34 Bond on appeal.
- 450.36 Appraisal of other property.
- 450.37 Value for computing the tax.
- 450.38 and 450.39 Repealed by 83 Acts, ch 177, § 37, 38.
- 450.40 through 450.43 Repealed by 71 Acts, ch 218, § 13.
- 450.44 Remainders — valuation.
- 450.45 Life and term estates — valuation.
- 450.46 Deferred estate — valuation.
- 450.47 Life and term estates in personal property.
- 450.48 Payment deferred — bond.
- 450.49 Bonds — conditions.
- 450.50 Removal of property from state — bond.
- 450.51 Annuities — life and term estates.
- 450.52 Deferred estates — removal of lien.
- 450.53 Duty to pay tax — penalties.
- 450.54 Sale to pay tax.
- 450.55 Means to collect tax.
- 450.57 Tax deducted from legacy or collected.
- 450.58 Final settlement to show payment.
- 450.59 Judicial review.
- 450.60 Director to represent state.
- 450.61 Bequests to personal representatives.
- 450.62 Legacies charged upon real estate.
- 450.63 Maturity of tax — interest — penalty.
- 450.64 Receipt showing payment.
- 450.65 Director to enforce collection.
- 450.66 Investigation by director.
- 450.67 Inspection of books, records, etc.
- 450.68 Information confidential.
- 450.69 Contempt.
- 450.70 Fees.
- 450.71 Proof of amount of tax due.
- 450.72 and 450.73 Repealed by 83 Acts, ch 177, § 37, 38.
- 450.74 through 450.80 Repealed by 76 Acts, ch 1056, § 45.
- 450.81 Duty of recorder.
- 450.82 and 450.83 Repealed by 76 Acts, ch 1056, § 45.
- 450.84 Costs charged against estate — exceptions.
- 450.85 Appropriation.
- 450.87 Transfer of corporation stock.
- 450.88 Corporations to report transfers.
- 450.90 Property in this state belonging to foreign estate.
- 450.91 Foreign estates — reciprocity — personal property.
- 450.93 Unknown heirs.
- 450.94 Return — determination — appeal.
- 450.95 Appropriation.
- 450.96 Contingent estates.
- 450.97 Joint owners of bank accounts — duty to notify department of revenue.
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