2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 450 - INHERITANCE TAX
Section 450.20 - Record of deferred estates.

Universal Citation: IA Code § 450.20 (2017)

Download as PDF
1 INHERITANCE TAX, §450.20 450.20 Record of deferred estates. The department of revenue shall keep a separate record of any deferred estate upon which the tax due is not paid on or before the last day of the ninth month after the death of the decedent, showing substantially the same facts as are required in other cases, and also showing: 1. The date and amount of all bonds given to secure the payment of the tax with a list of the sureties thereon. 2. The name of the person beneficially entitled to such estate or interest, with place of residence. 3. A description of the property or a statement of conditions upon which such deferred estate is based or limited. [S13, §1481-a46; C24, 27, 31, 35, 39, §7326; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.20] 2003 Acts, ch 95, §4, 24; 2003 Acts, ch 145, §286 Wed Feb 08 03:48:17 2017 Iowa Code 2017, Section 450.20 (9, 0)
Disclaimer: These codes may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.