Taxable estates and property
Applied in 1 court decision — leading case Beverly Gardiner Nance v. Iowa Department of Revenue (2018)
Most recently applied in Beverly Gardiner Nance v. Iowa Department of Revenue (February 2018)
[C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, §7306; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.2] 2003 Acts, ch 95, §2, 24
The following estates and property and any interest in or income from any of the following estates and property, which pass from the decedent owner in any manner described in this chapter, are subject to tax as provided in this chapter:
1. Real estate and tangible personal property located in this state regardless of whether the decedent was a resident of this state at death.
2. Intangible personal property owned by a decedent domiciled in this state.
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.