701—87.4 (451) Audits, assessments and refunds. 701—subrules 86.3(1) to 86.3(3) providing for the audit, assessment and refund of the Iowa inheritance tax shall also be the rules for the audit, assessment and refund of the Iowa estate tax.
This rule is intended to implement Iowa Code sections 451.3, 451.6, 451.8, 451.10 and 451.12.