450.60 Director to represent state.
The director of revenue shall, with all the rights and privileges of a party in interest, represent the state in any such proceedings.
[S13, §1481-a20; C24, 27, 31, 35, 39, §7365; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.60]
2003 Acts, ch 145, §286
Structure Iowa Code
Section 450.1 - Definitions — construction.
Section 450.2 - Taxable estates and property.
Section 450.3 - Property included.
Section 450.5 - Liability for tax.
Section 450.6 - Accrual of tax — maturity — extension of time.
Section 450.8 - Transfers and trusts.
Section 450.9 - Individual exemptions.
Section 450.12 - Liabilities deductible.
Section 450.17 - Conveyance — effect.
Section 450.20 - Record of deferred estates.
Section 450.21 - Administration on application of director.
Section 450.22 - Administration avoided — inheritance tax duties required — penalty.
Section 450.27 - Commission to appraisers.
Section 450.28 - Notice of appraisement.
Section 450.29 - Notice of filing.
Section 450.30 - Real property in different counties.
Section 450.32 - Hearing — order.
Section 450.33 - Appeal and notice.
Section 450.34 - Bond on appeal.
Section 450.36 - Appraisal of other property.
Section 450.37 - Value for computing the tax.
Section 450.44 - Remainders — valuation.
Section 450.45 - Life and term estates — valuation.
Section 450.46 - Deferred estate — valuation.
Section 450.47 - Life and term estates in personal property.
Section 450.48 - Payment deferred — bond — exceptions.
Section 450.49 - Bonds — conditions.
Section 450.50 - Removal of property from state — bond.
Section 450.51 - Annuities — life and term estates.
Section 450.52 - Deferred estates — removal of lien.
Section 450.53 - Duty to pay tax — penalties.
Section 450.54 - Sale to pay tax.
Section 450.55 - Means to collect tax.
Section 450.57 - Tax deducted from legacy or collected.
Section 450.58 - Final settlement to show payment.
Section 450.59 - Judicial review.
Section 450.60 - Director to represent state.
Section 450.61 - Bequests to personal representatives.
Section 450.62 - Legacies charged upon real estate.
Section 450.63 - Maturity of tax — interest — penalty.
Section 450.64 - Receipt showing payment.
Section 450.65 - Director to enforce collection.
Section 450.66 - Investigation by director.
Section 450.67 - Inspection of books, records, etc.
Section 450.68 - Information confidential.
Section 450.71 - Proof of amount of tax due.
Section 450.81 - Duty of recorder.
Section 450.84 - Costs charged against estate — exceptions.
Section 450.85 - Appropriation.
Section 450.86 - Securities and assets held by bank, etc.
Section 450.87 - Transfer of corporation stock.
Section 450.88 - Corporations to report transfers.
Section 450.90 - Property in this state belonging to foreign estate.
Section 450.91 - Foreign estates — reciprocity — personal property.
Section 450.92 - Compromise settlement.
Section 450.93 - Unknown heirs.
Section 450.94 - Return — determination — appeal.
Section 450.95 - Appropriation.
Section 450.96 - Contingent estates.
Section 450.97 - Joint owners of bank accounts — duty to notify department of revenue.