There is a newer version of this Section
2022
2021
2020
2019
2018
Other previous versions
View our newest version here

2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 450 - INHERITANCE TAX
Section 450.57 - Tax deducted from legacy or collected.

Universal Citation: IA Code § 450.57 (2017)
Previous Next

Download as PDF
1 INHERITANCE TAX, §450.57 450.57 Tax deducted from legacy or collected. Every personal representative or referee having in charge or trust any property of an estate subject to tax which is made payable by the personal representative or referee, shall deduct the tax from the property or shall collect the tax from the legatee or person entitled to the property and pay the tax to the department of revenue, and the personal representative or referee shall not deliver any specific legacy or property subject to tax to any person until the personal representative or referee has collected the tax. [S13, §1481-a18; C24, 27, 31, 35, 39, §7362; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.57] 83 Acts, ch 177, §24, 38; 2003 Acts, ch 145, §286 Wed Feb 08 03:48:24 2017 Iowa Code 2017, Section 450.57 (9, 0)
Previous Next
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.