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Section 450.1 - Definitions — construction. - 450.1 Definitions — construction. 1. For purposes of this chapter,...
Section 450.2 - Taxable estates and property. - 450.2 Taxable estates and property. The following estates and property...
Section 450.3 - Property included. - 450.3 Property included. The tax imposed under this chapter shall...
Section 450.4 - Exemptions. - 450.4 Exemptions. The tax imposed by this chapter shall not...
Section 450.5 - Liability for tax. - 450.5 Liability for tax. Any person becoming beneficially entitled to...
Section 450.6 - Accrual of tax — maturity — extension of time. - 450.6 Accrual of tax — maturity — extension of time....
Section 450.7 - Lien of tax. - 450.7 Lien of tax. 1. The tax imposed by this...
Section 450.8 - Transfers and trusts. - 450.8 Transfers and trusts. If the decedent makes transfer of,...
Section 450.9 - Individual exemptions. - 450.9 Individual exemptions. In computing the tax on the net...
Section 450.10 - Rate of tax. - 450.10 Rate of tax. The property or any interest therein...
Section 450.12 - Liabilities deductible. - 450.12 Liabilities deductible. 1. Subject to the limitations in subsections...
Section 450.17 - Conveyance — effect. - 450.17 Conveyance — effect. When real estate or an interest...
Section 450.20 - Record of deferred estates. - 450.20 Record of deferred estates. The department of revenue shall...
Section 450.21 - Administration on application of director. - 450.21 Administration on application of director. If, upon the death...
Section 450.22 - Administration avoided — inheritance tax duties required — penalty. - 450.22 Administration avoided — inheritance tax duties required — penalty....
Section 450.24 - Appraisers. - 450.24 Appraisers. In each county, the chief judge of the...
Section 450.27 - Commission to appraisers. - 450.27 Commission to appraisers. When an appraisal of real estate...
Section 450.28 - Notice of appraisement. - 450.28 Notice of appraisement. It shall be the duty of...
Section 450.29 - Notice of filing. - 450.29 Notice of filing. Upon service of such notice and...
Section 450.30 - Real property in different counties. - 450.30 Real property in different counties. If real property is...
Section 450.31 - Objections. - 450.31 Objections. The director of revenue or any person interested...
Section 450.32 - Hearing — order. - 450.32 Hearing — order. If upon the hearing the court...
Section 450.33 - Appeal and notice. - 450.33 Appeal and notice. The director of revenue or anyone...
Section 450.34 - Bond on appeal. - 450.34 Bond on appeal. In case of appeal the appellant,...
Section 450.36 - Appraisal of other property. - 450.36 Appraisal of other property. If there is an estate...
Section 450.37 - Value for computing the tax. - 450.37 Value for computing the tax. 1. Unless the value...
Section 450.44 - Remainders — valuation. - 450.44 Remainders — valuation. When a person whose estate over...
Section 450.45 - Life and term estates — valuation. - 450.45 Life and term estates — valuation. If an estate...
Section 450.46 - Deferred estate — valuation. - 450.46 Deferred estate — valuation. Upon the determination of a...
Section 450.47 - Life and term estates in personal property. - 450.47 Life and term estates in personal property. If an...
Section 450.48 - Payment deferred — bond — exceptions. - 450.48 Payment deferred — bond — exceptions. 1. Except as...
Section 450.49 - Bonds — conditions. - 450.49 Bonds — conditions. All bonds required by this chapter...
Section 450.50 - Removal of property from state — bond. - 450.50 Removal of property from state — bond. It shall...
Section 450.51 - Annuities — life and term estates. - 450.51 Annuities — life and term estates. The value of...
Section 450.52 - Deferred estates — removal of lien. - 450.52 Deferred estates — removal of lien. Whenever it is...
Section 450.53 - Duty to pay tax — penalties. - 450.53 Duty to pay tax — penalties. 1. a. All...
Section 450.54 - Sale to pay tax. - 450.54 Sale to pay tax. Personal representatives or the director...
Section 450.55 - Means to collect tax. - 450.55 Means to collect tax. The provisions of sections 422.26...
Section 450.57 - Tax deducted from legacy or collected. - 450.57 Tax deducted from legacy or collected. Every personal representative...
Section 450.58 - Final settlement to show payment. - 450.58 Final settlement to show payment. 1. Except as provided...
Section 450.59 - Judicial review. - 450.59 Judicial review. Judicial review of a decision of the...
Section 450.60 - Director to represent state. - 450.60 Director to represent state. The director of revenue shall,...
Section 450.61 - Bequests to personal representatives. - 450.61 Bequests to personal representatives. If a decedent appoints one...
Section 450.62 - Legacies charged upon real estate. - 450.62 Legacies charged upon real estate. If legacies subject to...
Section 450.63 - Maturity of tax — interest — penalty. - 450.63 Maturity of tax — interest — penalty. All taxes...
Section 450.64 - Receipt showing payment. - 450.64 Receipt showing payment. Upon payment of the tax in...
Section 450.65 - Director to enforce collection. - 450.65 Director to enforce collection. It shall be the duty...
Section 450.66 - Investigation by director. - 450.66 Investigation by director. The director of revenue may issue...
Section 450.67 - Inspection of books, records, etc. - 450.67 Inspection of books, records, etc. The director of revenue...
Section 450.68 - Information confidential. - 450.68 Information confidential. 1. a. Any and all information acquired...
Section 450.69 - Contempt. - 450.69 Contempt. Refusal of any person to attend before the...
Section 450.70 - Fees. - 450.70 Fees. Witnesses so cited before the director of revenue,...
Section 450.71 - Proof of amount of tax due. - 450.71 Proof of amount of tax due. Before issuing a...
Section 450.81 - Duty of recorder. - 450.81 Duty of recorder. Each county recorder shall, upon the...
Section 450.84 - Costs charged against estate — exceptions. - 450.84 Costs charged against estate — exceptions. If an estate...
Section 450.85 - Appropriation. - 450.85 Appropriation. There is hereby appropriated out of any funds...
Section 450.86 - Securities and assets held by bank, etc. - 450.86 Securities and assets held by bank, etc. Repealed by...
Section 450.87 - Transfer of corporation stock. - 450.87 Transfer of corporation stock. If a foreign personal representative...
Section 450.88 - Corporations to report transfers. - 450.88 Corporations to report transfers. 1. Every Iowa corporation organized...
Section 450.90 - Property in this state belonging to foreign estate. - 450.90 Property in this state belonging to foreign estate. When...
Section 450.91 - Foreign estates — reciprocity — personal property. - 450.91 Foreign estates — reciprocity — personal property. Repealed by...
Section 450.92 - Compromise settlement. - 450.92 Compromise settlement. Repealed by 99 Acts, ch 151, §86,...
Section 450.93 - Unknown heirs. - 450.93 Unknown heirs. Whenever the heirs or persons entitled to...
Section 450.94 - Return — determination — appeal. - 450.94 Return — determination — appeal. 1. “Taxpayer” as used...
Section 450.95 - Appropriation. - 450.95 Appropriation. There is hereby appropriated out of any funds...
Section 450.96 - Contingent estates. - 450.96 Contingent estates. Estates in expectancy which are contingent or...
Section 450.97 - Joint owners of bank accounts — duty to notify department of revenue. - 450.97 Joint owners of bank accounts — duty to notify...
Section 450.98 - Tax repealed. - 450.98 Tax repealed. Effective January 1, 2025, this chapter shall...