450.9 INDIVIDUAL EXEMPTIONS. In computing the tax on the net estate, the entire amount of property, interest in property, and income passing to the surviving spouse, and parents, grandparents, great- grandparents, and other lineal ascendants, children including legally adopted children and biological children entitled to inherit under the laws of this state, stepchildren, and grandchildren, great-grandchildren, and other lineal descendants are exempt from tax.
         Section History: Early Form
[C31, 35, § 7312-d1; C39, § 7312.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 450.9; 81 Acts, ch 147, § 3, 19]
         Section History: Recent Form
91 Acts, ch 159, §23, 24; 94 Acts, ch 1046, §10; 97 Acts, ch 1, §2, 8 Referred to in § 450.22, 450.53, 633.356