450.66 Investigation by director.
The director of revenue may issue a citation to any person who the director may believe or has reason to believe has any knowledge or information concerning any property which the director believes or has reason to believe has been transferred by any person and as to which there is or may be a tax due to the state under the provisions of the inheritance tax laws of this state, and by such citation require such person to appear before the director or anyone designated by the director at the county seat of the county where said person resides and at a time to be designated in such citation, and testify under oath as to any fact or information within the person’s knowledge touching the quantity, value, and description of any such property and the disposition thereof which may have been made by any person, and to produce and submit to the inspection of the director of revenue, any books, records, accounts, or documents in the possession of or under the control of any person so cited.
[C24, 27, 31, 35, 39, §7371; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.66]
2003 Acts, ch 145, §286
Referred to in §450.68
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.