CHAPTER 451
IOWA ESTATE TAX
Repealed by 2014 Acts, ch 1076, §25
Structure Iowa Code
Chapter 421 - DEPARTMENT OF REVENUE
Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS
Chapter 421B - CIGARETTE SALES
Chapter 421C - STATE DEBT COLLECTIONS
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
Chapter 422D - OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES
Chapter 423 - STREAMLINED SALES AND USE TAX ACT
Chapter 423A - HOTEL AND MOTEL TAX
Chapter 423B - LOCAL OPTION TAXES
Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX
Chapter 423E - SCHOOL INFRASTRUCTURE FUNDING FORMULA
Chapter 423F - STATEWIDE SCHOOL INFRASTRUCTURE FUNDING
Chapter 423G - WATER SERVICE TAX
Chapter 424 - ENVIRONMENTAL PROTECTION CHARGE ON PETROLEUM DIMINUTION
Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT
Chapter 425A - FAMILY FARM TAX CREDIT
Chapter 426 - AGRICULTURAL LAND TAX CREDIT
Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS
Chapter 426B - PROPERTY TAX RELIEF — MENTAL HEALTH AND DISABILITIES SERVICES
Chapter 426C - BUSINESS PROPERTY TAX CREDIT
Chapter 427 - PROPERTY EXEMPT AND TAXABLE
Chapter 427A - PERSONAL PROPERTY TAX REPLACEMENT
Chapter 427B - SPECIAL TAX PROVISIONS
Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS
Chapter 428 - LISTING PROPERTY FOR TAXATION
Chapter 428A - REAL ESTATE TRANSFER TAX
Chapter 429 - NOTIFICATION OF TAXPAYERS
Chapter 430A - LOAN AGENCIES TAX
Chapter 432 - INSURANCE COMPANIES TAX
Chapter 432A - MARINE INSURANCE TAX
Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX
Chapter 434 - RAILWAY COMPANIES TAX
Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES
Chapter 436 - EXPRESS COMPANIES TAX
Chapter 437 - ELECTRIC TRANSMISSION LINES TAX
Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS
Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES
Chapter 438 - PIPELINE COMPANIES TAX
Chapter 439 - REASSESSMENT OF TAXES
Chapter 440 - ASSESSMENT OF OMITTED PROPERTY
Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY
Chapter 449 - TAX APPORTIONMENT
Chapter 450A - GENERATION SKIPPING TRANSFER TAX
Chapter 450B - QUALIFIED USE INHERITANCE TAX
Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES
Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES
Chapter 453C - TOBACCO PRODUCT MANUFACTURERS — FINANCIAL OBLIGATIONS
Chapter 453D - TOBACCO PRODUCT MANUFACTURERS — ENFORCEMENT OF FINANCIAL OBLIGATIONS