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Iowa Code ch. 450 – Inheritance Tax | Midpage
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Iowa Code
Title X
Chapter 450
Iowa Code ch. 450
Inheritance Tax
450.1
Definitions — construction
450.2
Taxable estates and property
450.3
Property included
450.4
Exemptions
450.5
Liability for tax
450.6
Accrual of tax — maturity — extension of time
450.7
Lien of tax
450.8
Transfers and trusts
450.9
Individual exemptions
450.10
Rate of tax
450.12
Liabilities deductible
450.17
Conveyance — effect
450.20
Record of deferred estates
450.21
Administration on application of director
450.22
Administration avoided — inheritance tax duties required — penalty
450.24
Appraisers
450.27
Commission to appraisers
450.28
Notice of appraisement
450.29
Notice of filing
450.30
Real property in different counties
450.31
Objections
450.32
Hearing — order
450.33
Appeal and notice
450.34
Bond on appeal
450.36
Appraisal of other property
450.37
Value for computing the tax
450.44
Remainders — valuation
450.45
Life and term estates — valuation
450.46
Deferred estate — valuation
450.47
Life and term estates in personal property
450.48
Payment deferred — bond — exceptions
450.49
Bonds — conditions
450.50
Removal of property from state — bond
450.51
Annuities — life and term estates
450.52
Deferred estates — removal of lien
450.53
Duty to pay tax — penalties
450.54
Sale to pay tax
450.55
Means to collect tax
450.57
Tax deducted from legacy or collected
450.58
Final settlement to show payment
450.59
Judicial review
450.60
Director to represent state
450.61
Bequests to personal representatives
450.62
Legacies charged upon real estate
450.63
Maturity of tax — interest — penalty
450.64
Receipt showing payment
450.65
Director to enforce collection
450.66
Investigation by director
450.67
Inspection of books, records, etc
450.68
Information confidential
450.69
Contempt
450.70
Fees
450.71
Proof of amount of tax due
450.81
Duty of recorder
450.84
Costs charged against estate — exceptions
450.85
Appropriation
450.87
Transfer of corporation stock
450.88
Corporations to report transfers
450.90
Property in this state belonging to foreign estate
450.93
Unknown heirs
450.94
Return — determination — appeal
450.95
Appropriation
450.96
Contingent estates