CHAPTER 450
INHERITANCE TAX
Referred to in § 321.47, 421.60, 450A.12, 450B.1, 450B.2, 450B.5,
450B.7, 451.2, 451.12, 602.8102(63), 635.1
See chapter 450A for generation skipping transfer tax
450.1 Definitions--authority of county attorney.
450.2 Estates taxable.
450.3 Property included.
450.4 Exemptions.
450.5 Liability for tax.
450.6 Accrual of tax--maturity--extension of time.
450.7 Lien of tax.
450.8 Transfers and trusts.
450.9 Individual exemptions.
450.10 Rate of tax.
450.11 Repealed
by 65 Acts, ch 366, §6.
450.12 Liabilities
deductible.
450.13 Inheritance tax and lien book. Repealed
by
83 Acts, ch 177, §37, 38.
450.14 Report required--blanks. Repealed
by 83 Acts,
ch 177, §37, 38.
450.15 Copy for department of revenue. Repealed
by 83
Acts, ch 177, §37, 38.
450.16 Repealed
by 76 Acts, ch 1056, §45.
450.17 Conveyance--effect.
450.18 Acceptance of final report. Repealed
by 83 Acts,
ch 177, §37, 38.
450.19 Record of estates by department. Repealed
by
83 Acts, ch 177, §37, 38.
450.20 Record of deferred estates.
450.21 Administration on application of
director.
450.22 Administration avoided--inheritance tax duties
required.
450.23 Repealed
by 71 Acts, ch 218, §13.
450.24 Appraisers.
450.25 and 450.26 Repealed
by 71 Acts, ch 218, §13.
450.27 Commission to appraisers.
450.28 Notice of appraisement.
450.29 Notice of filing.
450.30 Real property in different counties.
450.31 Objections.
450.32 Hearing--order.
450.33 Appeal and notice.
450.34 Bond on appeal.
450.35 Repealed
by 76 Acts, ch 1056, §45.
450.36 Appraisal of other property.
450.37 Value for computing the tax.
450.38 Deduction of debts. Repealed
by 83 Acts,
ch 177, §37, 38.
450.39 Valuation established by inventory. Repealed
by
83 Acts, ch 177, §37, 38.
450.40 to 450.43 Repealed
by 71 Acts, ch 218, §13.
450.44 Remainders--valuation.
450.45 Life and term estates--valuation.
450.46 Deferred estate--valuation.
450.47 Life and term estates in personal property.
450.48 Payment deferred--bond.
450.49 Bonds--conditions.
450.50 Removal of property from state--bond.
450.51 Annuities--life and term estates.
450.52 Deferred estates--removal of lien.
450.53 Duty to pay
tax--penalties.
450.54 Sale to pay tax.
450.55 Means to collect tax.
450.56 Time of payment extended. Repealed
by 83 Acts,
ch 177, §37, 38.
450.57 Tax deducted from legacy or collected.
450.58 Final settlement to show payment.
450.59 Judicial review.
450.60 Director to represent state.
450.61 Bequests to personal representatives.
450.62 Legacies charged upon real estate.
450.63 Maturity of tax--interest--penalty.
450.64 Receipt showing payment.
450.65 Director to enforce collection.
450.66 Investigation by director.
450.67 Inspection of books, records, etc.
450.68 Information confidential.
450.69 Contempt.
450.70 Fees.
450.71 Proof of amount of tax due.
450.72 Extension of time of appraisement. Repealed
by
83 Acts, ch 177, §37, 38.
450.73 Heirs at law to make report. Repealed
by
83 Acts, ch 177, §37, 38.
450.74 to 450.80 Repealed
by 76 Acts, ch 1056, §45.
450.81 Duty of recorder.
450.82 and 450.83 Repealed
by 76 Acts, ch 1056, §45.
450.84 Costs charged against estate--exceptions.
450.85 Appropriation.
450.86 Securities and assets held by bank, etc. Repealed by 97 Acts, ch 60, §1, 2.
450.87 Transfer of corporation stock.
450.88 Corporations to report transfers.
450.89 Foreign estates--deduction of debts. Repealed
by 83 Acts, ch 177, §37, 38.
450.90 Property in this state belonging to
foreign estate.
450.91 Foreign estates--reciprocity--personal property.
450.92 Compromise settlement. Repealed by 99 Acts, ch 151, §86, 89.
450.93 Unknown heirs.
450.94 Return--determination--appeal.
450.95 Appropriation.
450.96 Contingent estates.
450.97 Joint owners of bank accounts--duty to notify
department of revenue and finance.
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© 2001 Cornell College and
League of Women Voters of Iowa
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