450.22  Administration avoided--inheritance tax duties required.

When the heirs or persons entitled to inherit the property of an estate subject to tax under this chapter desire to avoid the appointment of a personal representative as provided in section 450.21, and in all instances where real estate is involved and there are no regular probate proceedings, they or one of them shall file under oath the inventories required by section 633.361 and the required reports, perform all the duties required by this chapter of the personal representative, and file the inheritance tax return. However, this section does not apply and a return is not required even though real estate is part of the assets subject to tax under this chapter, if all of the assets are held in joint tenancy with right of survivorship between husband and wife alone. When this section applies, proceedings for the collection of the tax when a personal representative is not appointed, shall conform as nearly as possible to proceedings under this chapter in other cases.

Section History: Early form

  [S13, § 1481-a3; C24, 27, 31, 35, 39, § 7328; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 450.22]

Section History: Recent form

  83 Acts, ch 177, § 9, 38; 89 Acts, ch 251, §36

Internal References

  Referred to in § 450.12, 633.31, 633.481, 635.7


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