Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 450B - QUALIFIED USE INHERITANCE TAX

Section 450B.1 - Definitions. - 450B.1 Definitions. As used in this chapter, unless the context...

Section 450B.2 - Alternate election of value for qualified use. - 450B.2 Alternate election of value for qualified use. 1. Notwithstanding...

Section 450B.3 - Additional inheritance tax applicable. - 450B.3 Additional inheritance tax applicable. There is imposed upon the...

Section 450B.5 - Ratio of applicable tax. - 450B.5 Ratio of applicable tax. The amount of the additional...

Section 450B.6 - Lien of tax. - 450B.6 Lien of tax. 1. A lien is created in...

Section 450B.7 - Other inheritance tax laws applicable. - 450B.7 Other inheritance tax laws applicable. All the provisions of...

Section 450B.8 - Tax repealed. - 450B.8 Tax repealed. Effective January 1, 2025, this chapter shall...