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Senate Amendment 5732

Amendment Text

PAG LIN
  1  1    Amend Senate File 2463 as follows:
  1  2    #1.  Page 13, by inserting after line 18 the
  1  3 following:
  1  4    "Sec. 101.  The reduction, in 1995 Iowa Acts,
  1  5 chapter 63, section 1, from twenty to ten years in the
  1  6 applicable period after the date of death of a
  1  7 decedent owner, during which a lien exists on the
  1  8 decedent's estate for inheritance taxes owing, applies
  1  9 to and releases, effective July 1, 1995, a lien, for
  1 10 inheritance taxes owing, on the estate of a decedent
  1 11 dying ten or more years prior to July 1, 1995, and
  1 12 applies retrospectively to the estate of a decedent
  1 13 dying less than ten years before July 1, 1995, and
  1 14 prospectively to the estate of a decedent dying on or
  1 15 after July 1, 1995.
  1 16    Sec.    .  Section 101 of this Act applies
  1 17 retroactively to July 1, 1995."
  1 18    #2.  By renumbering as necessary.  
  1 19 
  1 20 
  1 21                              
  1 22 DONALD B. REDFERN
  1 23 SF 2463.203 76
  1 24 jls/jj
     
Text: S05731                            Text: S05733
Text: S05700 - S05799                   Text: S Index
Bills and Amendments: General Index     Bill History: General Index
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