The tax hereby imposed shall be upon the transfer of:
1. The total net estate of every decedent dying after April 12, 1929.
2. The net personal estate of every decedent dying after the twenty-sixth day of February, 1926, whose estate shall be open and pending in the courts of this state, or subject to the jurisdiction of such courts, at the effective date of this chapter, or whose estate shall or may become subject to administration in, or to the jurisdiction of, the courts of this state after the effective date of this chapter.
[C31, 35, § 7397-c4; C39, § 7397.04; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 451.4]
Previous Section 451.3
Next Section 451.5
© 2000 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Wed Aug 16 21:03:56 CDT 2000
URL: /DOCS/IACODE/1999SUPPLEMENT/451/4.html
jhf