422.23  Return by administrator.

The return by an individual, who, while living, was subject to income tax in the state during the tax year, and who has died before making the return, shall be made in the individual's name and behalf by the administrator or executor of the estate and the tax shall be levied upon and collected from the individual's estate. In the making of said return, the executor or administrator shall use the same method of computation, either cash or accrual, as was last used by the deceased taxpayer.

The judge of the district court in which the estate of the decedent is probated may, upon application being filed by the executor or administrator setting forth the income received by the estate, fix a time and place for hearing upon the application and prescribe the notice to be given to the director and may upon hearing determine whether or not the estate is subject to income tax and, if the facts warrant that finding, enter an order relieving the executor or administrator from making an income tax report and order that the estate is not subject to the payment of income tax. The order is not final until thirty days after it has been filed with the clerk of the district court and a copy of the order entered by the judge shall be immediately mailed to the director by the executor or administrator and a return filed showing the mailing of the order.

Section History: Early form

  [C35, § 6943-f19; C39, § 6943.055; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 422.23]

Section History: Recent form

  86 Acts, ch 1241, § 18

Internal References

  Referred to in § 257.22, 422.16, 422D.3, 602.8102(59)

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