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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 450 - INHERITANCE TAX
Section 450.59 - Judicial review.

Universal Citation: IA Code § 450.59 (2017)
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1 INHERITANCE TAX, §450.59 450.59 Judicial review. Judicial review of a decision of the director may be sought under the Iowa administrative procedure Act, chapter 17A, except that the petition may be filed in the district court in the county in which some part of the property is situated, if the decedent was not a resident, or such court in the county of which the deceased was a resident at the time of the decedent’s death or where such estate is administered. [S13, §1481-a20; C24, 27, 31, 35, 39, §7364; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.59] 2003 Acts, ch 44, §114 Referred to in §450.94 Wed Feb 08 03:48:25 2017 Iowa Code 2017, Section 450.59 (9, 0)
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