Subtitle 3 - Inheritance and Estate Taxes
- CHAPTER 450 - INHERITANCE TAX
- 450.1 - DEFINITIONS -- CONSTRUCTION.
- 450.10 - RATE OF TAX.
- 450.11
- 450.12 - LIABILITIES DEDUCTIBLE.
- 450.13 THROUGH 450.15
- 450.16
- 450.17 - CONVEYANCE -- EFFECT.
- 450.18 AND 450.19
- 450.2 - TAXABLE ESTATES AND PROPERTY.
- 450.20 - RECORD OF DEFERRED ESTATES.
- 450.21 - ADMINISTRATION ON APPLICATION OF DIRECTOR.
- 450.22 - ADMINISTRATION AVOIDED -- INHERITANCE TAX DUTIES REQUIRED -- PENALTY.
- 450.23
- 450.24 - APPRAISERS.
- 450.25 AND 450.26
- 450.27 - COMMISSION TO APPRAISERS.
- 450.28 - NOTICE OF APPRAISEMENT.
- 450.29 - NOTICE OF FILING.
- 450.3 - PROPERTY INCLUDED.
- 450.30 - REAL PROPERTY IN DIFFERENT COUNTIES.
- 450.31 - OBJECTIONS.
- 450.32 - HEARING -- ORDER.
- 450.33 - APPEAL AND NOTICE.
- 450.34 - BOND ON APPEAL.
- 450.35
- 450.36 - APPRAISAL OF OTHER PROPERTY.
- 450.37 - VALUE FOR COMPUTING THE TAX.
- 450.38 AND 450.39
- 450.4 - EXEMPTIONS.
- 450.40 THROUGH 450.43
- 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.
- 450.49 - BONDS -- CONDITIONS.
- 450.5 - LIABILITY FOR TAX.
- 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.
- 450.56
- 450.57 - TAX DEDUCTED FROM LEGACY OR COLLECTED.
- 450.58 - FINAL SETTLEMENT TO SHOW PAYMENT.
- 450.59 - JUDICIAL REVIEW.
- 450.6 - ACCRUAL OF TAX -- MATURITY -- EXTENSION OF TIME.
- 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.
- 450.7 - LIEN OF TAX.
- 450.70 - FEES.
- 450.71 - PROOF OF AMOUNT OF TAX DUE.
- 450.72 AND 450.73
- 450.74 THROUGH 450.80
- 450.8 - TRANSFERS AND TRUSTS.
- 450.81 - DUTY OF RECORDER.
- 450.82 AND 450.83
- 450.84 - COSTS CHARGED AGAINST ESTATE -- EXCEPTIONS.
- 450.85 - APPROPRIATION.
- 450.86
- 450.87 - TRANSFER OF CORPORATION STOCK.
- 450.88 - CORPORATIONS TO REPORT TRANSFERS.
- 450.89
- 450.9 - INDIVIDUAL EXEMPTIONS.
- 450.90 - PROPERTY IN THIS STATE BELONGING TO FOREIGN ESTATE.
- 450.91 - FOREIGN ESTATES -- RECIPROCITY -- PERSONAL PROPERTY.
- 450.92
- 450.93 - UNKNOWN HEIRS.
- 450.94 - RETURN -- DETERMINATION -- APPEAL.
- 450.95 - APPROPRIATION.
- 450.96 - CONTINGENT ESTATES.
- 450.97 - JOINT OWNERS OF BANK ACCOUNTS -- DUTY TO NOTIFY DEPARTMENT OF REVENUE.
- CHAPTER 450A - GENERATION SKIPPING TRANSFER TAX
- 450A.1 - DEFINITIONS.
- 450A.10 - DIRECTOR TO ENFORCE COLLECTION.
- 450A.11 - DUTY TO CLAIM MAXIMUM CREDIT.
- 450A.12 - APPLICABLE STATUTES.
- 450A.13 - RETROACTIVE.
- 450A.14 - LIMITATION.
- 450A.2 - IMPOSITION OF TAX.
- 450A.3 - VALUE OF PROPERTY.
- 450A.4 - PAYMENT OF THE TAX.
- 450A.5 - LIABILITY FOR THE TAX.
- 450A.6 - LIEN OF THE TAX.
- 450A.7 - DISPOSAL OF TAX.
- 450A.8 - RETURNS.
- 450A.9 - DELINQUENT RETURNS.
- CHAPTER 450B - QUALIFIED USE INHERITANCE TAX
- CHAPTER 451 - IOWA ESTATE TAX