Text: SF02067 Text: SF02069 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. NEW SECTION. 450.98 CHAPTER REPEAL. 1 2 This chapter is repealed July 1, 2000, for property of 1 3 estates of decedents dying on or after July 1, 2000. The 1 4 inheritance tax shall not be imposed under this chapter in the 1 5 event the decedent dies on or after July 1, 2000. 1 6 Sec. 2. NEW SECTION. 450B.8 CHAPTER REPEAL. 1 7 This chapter is repealed July 1, 2000, for property of 1 8 estates of decedents dying on or after July 1, 2000. The 1 9 inheritance tax shall not be imposed under this chapter in the 1 10 event the decedent dies on or after July 1, 2000. 1 11 Sec. 3. The Code editor is directed to correct appropriate 1 12 references to chapters 450 and 450B and appropriate references 1 13 to the inheritance tax and qualified use inheritance tax 1 14 beginning with Iowa Code 2005. 1 15 EXPLANATION 1 16 This bill eliminates the state inheritance tax and the 1 17 state qualified use inheritance tax effective July 1, 2000, 1 18 for property of estates of decedents dying on or after July 1, 1 19 2000. Inheritance tax will not be imposed on any property in 1 20 the event of the death of an individual on or after July 1, 1 21 2000. 1 22 LSB 6321SS 78 1 23 mg/cf/24
Text: SF02067 Text: SF02069 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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