There is a newer version of the Iowa Code
2014 Iowa Code
TITLE X - FINANCIAL RESOURCES
SUBTITLE 3 - INHERITANCE AND ESTATE TAXES
CHAPTER 450B - QUALIFIED USE INHERITANCE TAX
- SECTION 450B.1 - Definitions.
- SECTION 450B.2 - Alternate election of value for qualified use.
- SECTION 450B.3 - Additional inheritance tax applicable.
- SECTION 450B.4 - Reserved.
- SECTION 450B.5 - Ratio of applicable tax.
- SECTION 450B.6 - Lien of tax.
- SECTION 450B.7 - Other inheritance tax laws applicable.
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