STATE STATUTES & CODES

IOWA STATUTES AND CODES

CHAPTER 450 - INHERITANCE TAX

• 450.1 - DEFINITIONS -- CONSTRUCTION.
• 450.2 - TAXABLE ESTATES AND PROPERTY.
• 450.3 - PROPERTY INCLUDED.
• 450.4 - EXEMPTIONS.
• 450.5 - LIABILITY FOR TAX.
• 450.6 - ACCRUAL OF TAX -- MATURITY -- EXTENSION OF TIME.
• 450.7 - LIEN OF TAX.
• 450.8 - TRANSFERS AND TRUSTS.
• 450.9 - INDIVIDUAL EXEMPTIONS.
• 450.10 - RATE OF TAX.
• 450.11
• 450.12 - LIABILITIES DEDUCTIBLE.
• 450.13 THROUGH 450.15
• 450.16
• 450.17 - CONVEYANCE -- EFFECT.
• 450.18 AND 450.19
• 450.20 - RECORD OF DEFERRED ESTATES.
• 450.21 - ADMINISTRATION ON APPLICATION OF DIRECTOR.
• 450.22 - ADMINISTRATION AVOIDED -- INHERITANCE TAX DUTIES REQUIRED -- PENALTY.
• 450.23
• 450.24 - APPRAISERS.
• 450.25 AND 450.26
• 450.27 - COMMISSION TO APPRAISERS.
• 450.28 - NOTICE OF APPRAISEMENT.
• 450.29 - NOTICE OF FILING.
• 450.30 - REAL PROPERTY IN DIFFERENT COUNTIES.
• 450.31 - OBJECTIONS.
• 450.32 - HEARING -- ORDER.
• 450.33 - APPEAL AND NOTICE.
• 450.34 - BOND ON APPEAL.
• 450.35
• 450.36 - APPRAISAL OF OTHER PROPERTY.
• 450.37 - VALUE FOR COMPUTING THE TAX.
• 450.38 AND 450.39
• 450.40 THROUGH 450.43
• 450.44 - REMAINDERS -- VALUATION.
• 450.45 - LIFE AND TERM ESTATES -- VALUATION.
• 450.46 - DEFERRED ESTATE -- VALUATION.
• 450.47 - LIFE AND TERM ESTATES IN PERSONAL PROPERTY.
• 450.48 - PAYMENT DEFERRED -- BOND.
• 450.49 - BONDS -- CONDITIONS.
• 450.50 - REMOVAL OF PROPERTY FROM STATE -- BOND.
• 450.51 - ANNUITIES -- LIFE AND TERM ESTATES.
• 450.52 - DEFERRED ESTATES -- REMOVAL OF LIEN.
• 450.53 - DUTY TO PAY TAX -- PENALTIES.
• 450.54 - SALE TO PAY TAX.
• 450.55 - MEANS TO COLLECT TAX.
• 450.56
• 450.57 - TAX DEDUCTED FROM LEGACY OR COLLECTED.
• 450.58 - FINAL SETTLEMENT TO SHOW PAYMENT.
• 450.59 - JUDICIAL REVIEW.
• 450.60 - DIRECTOR TO REPRESENT STATE.
• 450.61 - BEQUESTS TO PERSONAL REPRESENTATIVES.
• 450.62 - LEGACIES CHARGED UPON REAL ESTATE.
• 450.63 - MATURITY OF TAX -- INTEREST -- PENALTY.
• 450.64 - RECEIPT SHOWING PAYMENT.
• 450.65 - DIRECTOR TO ENFORCE COLLECTION.
• 450.66 - INVESTIGATION BY DIRECTOR.
• 450.67 - INSPECTION OF BOOKS, RECORDS, ETC.
• 450.68 - INFORMATION CONFIDENTIAL.
• 450.69 - CONTEMPT.
• 450.70 - FEES.
• 450.71 - PROOF OF AMOUNT OF TAX DUE.
• 450.72 AND 450.73
• 450.74 THROUGH 450.80
• 450.81 - DUTY OF RECORDER.
• 450.82 AND 450.83
• 450.84 - COSTS CHARGED AGAINST ESTATE -- EXCEPTIONS.
• 450.85 - APPROPRIATION.
• 450.86
• 450.87 - TRANSFER OF CORPORATION STOCK.
• 450.88 - CORPORATIONS TO REPORT TRANSFERS.
• 450.89
• 450.90 - PROPERTY IN THIS STATE BELONGING TO FOREIGN ESTATE.
• 450.91 - FOREIGN ESTATES -- RECIPROCITY -- PERSONAL PROPERTY.
• 450.92
• 450.93 - UNKNOWN HEIRS.
• 450.94 - RETURN -- DETERMINATION -- APPEAL.
• 450.95 - APPROPRIATION.
• 450.96 - CONTINGENT ESTATES.
• 450.97 - JOINT OWNERS OF BANK ACCOUNTS -- DUTY TO NOTIFY DEPARTMENT OF REVENUE.

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