Chapter 450

Iowa Code ch. 450

Inheritance Tax

450.1Definitions — construction 450.2Taxable estates and property 450.3Property included 450.4Exemptions 450.5Liability for tax 450.6Accrual of tax — maturity — extension of time 450.7Lien of tax 450.8Transfers and trusts 450.9Individual exemptions 450.10Rate of tax 450.11ReservedRepealed 450.12Liabilities deductible 450.13 through 450.16ReservedRepealed 450.17Conveyance — effect 450.18 and 450.19ReservedRepealed 450.20Record of deferred estates 450.21Administration on application of director 450.22Administration avoided — inheritance tax duties required — penalty 450.23ReservedRepealed 450.24Appraisers 450.25 and 450.26ReservedRepealed 450.27Commission to appraisers 450.28Notice of appraisement 450.29Notice of filing 450.30Real property in different counties 450.31Objections 450.32Hearing — order 450.33Appeal and notice 450.34Bond on appeal 450.35ReservedRepealed 450.36Appraisal of other property 450.37Value for computing the tax 450.38 through 450.43ReservedRepealed 450.44Remainders — valuation 450.45Life and term estates — valuation 450.46Deferred estate — valuation 450.47Life and term estates in personal property 450.48Payment deferred — bond — exceptions 450.49Bonds — conditions 450.50Removal of property from state — bond 450.51Annuities — life and term estates 450.52Deferred estates — removal of lien 450.53Duty to pay tax — penalties 450.54Sale to pay tax 450.55Means to collect tax 450.56ReservedRepealed 450.57Tax deducted from legacy or collected 450.58Final settlement to show payment 450.59Judicial review 450.60Director to represent state 450.61Bequests to personal representatives 450.62Legacies charged upon real estate 450.63Maturity of tax — interest — penalty 450.64Receipt showing payment 450.65Director to enforce collection 450.66Investigation by director 450.67Inspection of books, records, etc 450.68Information confidential 450.69Contempt 450.70Fees 450.71Proof of amount of tax due 450.72 through 450.80ReservedRepealed 450.81Duty of recorder 450.82 and 450.83ReservedRepealed 450.84Costs charged against estate — exceptions 450.85Appropriation 450.86Securities and assets held by bank, etcRepealed 450.87Transfer of corporation stock 450.88Corporations to report transfers 450.89ReservedRepealed 450.90Property in this state belonging to foreign estate 450.91Foreign estates — reciprocity — personal propertyRepealed 450.92Compromise settlementRepealed 450.93Unknown heirs 450.94Return — determination — appeal 450.95Appropriation 450.96Contingent estates 450.97Joint owners of bank accounts — duty to notify department of revenueRepealed 450.98Tax repealedRepealed