701—902.5(450A) Appeals. Rule 701—900.4(450A) providing for an appeal to the director and a subsequent appeal to district court under the Iowa Administrative Procedure Act in inheritance tax disputes shall also be the rule for appeals in Iowa generation skipping transfer tax disputes. See 701—Chapter 7.
This rule is intended to implement Iowa Code chapter 17A and sections 450.94 and 450A.12.
[Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23]