Iowa Chapter 450 — Inheritance Tax
68 sections hosted, reproduced from the official public-domain source.
- Iowa Code § 450.1— Definitions — construction
- Iowa Code § 450.2— Taxable estates and property
- Iowa Code § 450.3— Property included
- Iowa Code § 450.4— Exemptions
- Iowa Code § 450.5— Liability for tax
- Iowa Code § 450.6— Accrual of tax — maturity — extension of time
- Iowa Code § 450.7— Lien of tax
- Iowa Code § 450.8— Transfers and trusts
- Iowa Code § 450.9— Individual exemptions
- Iowa Code § 450.10— Rate of tax
- Iowa Code § 450.12— Liabilities deductible
- Iowa Code § 450.17— Conveyance — effect
- Iowa Code § 450.20— Record of deferred estates
- Iowa Code § 450.21— Administration on application of director
- Iowa Code § 450.22— Administration avoided — inheritance tax duties required — penalty
- Iowa Code § 450.24— Appraisers
- Iowa Code § 450.27— Commission to appraisers
- Iowa Code § 450.28— Notice of appraisement
- Iowa Code § 450.29— Notice of filing
- Iowa Code § 450.30— Real property in different counties
- Iowa Code § 450.31— Objections
- Iowa Code § 450.32— Hearing — order
- Iowa Code § 450.33— Appeal and notice
- Iowa Code § 450.34— Bond on appeal
- Iowa Code § 450.36— Appraisal of other property
- Iowa Code § 450.37— Value for computing the tax
- Iowa Code § 450.44— Remainders — valuation
- Iowa Code § 450.45— Life and term estates — valuation
- Iowa Code § 450.46— Deferred estate — valuation
- Iowa Code § 450.47— Life and term estates in personal property
- Iowa Code § 450.48— Payment deferred — bond — exceptions
- Iowa Code § 450.49— Bonds — conditions
- Iowa Code § 450.50— Removal of property from state — bond
- Iowa Code § 450.51— Annuities — life and term estates
- Iowa Code § 450.52— Deferred estates — removal of lien
- Iowa Code § 450.53— Duty to pay tax — penalties
- Iowa Code § 450.54— Sale to pay tax
- Iowa Code § 450.55— Means to collect tax
- Iowa Code § 450.57— Tax deducted from legacy or collected
- Iowa Code § 450.58— Final settlement to show payment
- Iowa Code § 450.59— Judicial review
- Iowa Code § 450.60— Director to represent state
- Iowa Code § 450.61— Bequests to personal representatives
- Iowa Code § 450.62— Legacies charged upon real estate
- Iowa Code § 450.63— Maturity of tax — interest — penalty
- Iowa Code § 450.64— Receipt showing payment
- Iowa Code § 450.65— Director to enforce collection
- Iowa Code § 450.66— Investigation by director
- Iowa Code § 450.67— Inspection of books, records, etc
- Iowa Code § 450.68— Information confidential
- Iowa Code § 450.69— Contempt
- Iowa Code § 450.70— Fees
- Iowa Code § 450.71— Proof of amount of tax due
- Iowa Code § 450.81— Duty of recorder
- Iowa Code § 450.84— Costs charged against estate — exceptions
- Iowa Code § 450.85— Appropriation
- Iowa Code § 450.86— Securities and assets held by bank, etc. Repealed by
- Iowa Code § 450.87— Transfer of corporation stock
- Iowa Code § 450.88— Corporations to report transfers
- Iowa Code § 450.90— Property in this state belonging to foreign estate
- Iowa Code § 450.91— Foreign estates — reciprocity — personal property. Repealed by
- Iowa Code § 450.92— Compromise settlement. Repealed by
- Iowa Code § 450.93— Unknown heirs
- Iowa Code § 450.94— Return — determination — appeal
- Iowa Code § 450.95— Appropriation
- Iowa Code § 450.96— Contingent estates
- Iowa Code § 450.97— Joint owners of bank accounts — duty to notify department of revenue. Repealed by
- Iowa Code § 450.98— Tax repealed