Iowa StatutesCHAPTER 450B - QUALIFIED USE INHERITANCE TAX450B.1 - DEFINITIONS.450B.2 - ALTERNATE ELECTION OF VALUE FOR QUALIFIED USE.450B.3 - ADDITIONAL INHERITANCE TAX APPLICABLE.450B.4450B.5 - RATIO OF APPLICABLE TAX.450B.6 - LIEN OF TAX.450B.7 - OTHER INHERITANCE TAX LAWS APPLICABLE.