701—901.4(451) Audits, assessments and refunds. 701—subrules 900.3(1) to 900.3(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.
[Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23]