Text: HF00251 Text: HF00253 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. NEW SECTION. 450.98 TAX REPEALED.
1 2 This chapter shall not apply, effective July 1, 2003, to
1 3 property of estates of decedents dying on or after July 1,
1 4 2003. The inheritance tax shall not be imposed under this
1 5 chapter in the event the decedent dies on or after July 1,
1 6 2003, and to this extent this chapter is repealed.
1 7 Sec. 2. NEW SECTION. 450B.8 TAX REPEALED.
1 8 This chapter shall not apply, effective July 1, 2003, to
1 9 property of estates of decedents dying on or after July 1,
1 10 2003. The inheritance tax shall not be imposed under this
1 11 chapter in the event the decedent dies on or after July 1,
1 12 2003, and to this extent this chapter is repealed.
1 13 Sec. 3. CODE EDITOR DIRECTIVE. The Code editor is
1 14 directed to remove chapters 450 and 450B from the Code and
1 15 correct appropriate references to chapters 450 and 450B and
1 16 appropriate references to the inheritance tax and qualified
1 17 use inheritance tax effective July 1, 2013.
1 18 EXPLANATION
1 19 This bill repeals the state inheritance tax and the state
1 20 qualified use inheritance tax effective July 1, 2003, for
1 21 property of estates of decedents dying on or after July 1,
1 22 2003. Inheritance tax will not be imposed on any property in
1 23 the event of the death of an individual on or after July 1,
1 24 2003.
1 25 LSB 2278HH 80
1 26 mg/sh/8
Text: HF00251 Text: HF00253 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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