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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 450 - INHERITANCE TAX
Section 450.55 - Means to collect tax.

Universal Citation: IA Code § 450.55 (2017)
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1 INHERITANCE TAX, §450.55 450.55 Means to collect tax. The provisions of sections 422.26 and 422.30, pertaining to jeopardy assessments and distress warrants, apply to the unpaid tax, penalty, and interest imposed under this chapter. In addition the director of revenue may bring, or cause to be brought in the director’s name of office, suit for the collection of the tax, penalty, interest, and costs, against the personal representative or against the person entitled to property subject to the tax, or upon any bond given to secure payment of the tax, either jointly or severally, and upon obtaining judgment may cause execution to be issued as is provided by statute in other cases. The proceedings shall conform as nearly as may be to those for the collection of ordinary debt by suit. [S13, §1481-a17; C24, 27, 31, 35, 39, §7360; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.55] 83 Acts, ch 177, §23, 38, 39; 84 Acts, ch 1240, §8; 2003 Acts, ch 145, §286 Wed Feb 08 03:48:24 2017 Iowa Code 2017, Section 450.55 (9, 0)
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