<?xml version="1.0" encoding="UTF-8"?><slim:Document xmlns:slim="urn:legix:slim" xmlns:xhtml="http://www.w3.org/1999/xhtml" xmlns:atipl="http://www.arbortext.com/namespace/PageLayout" class="codeChapter" id="chp451" name="451"><slim:About class="header"><slim:Property type="string" name="taskInfo">1010:9F27611A-FAA7-4C4D-9EC9-50503E5F969B</slim:Property><slim:Property type="string" name="checkinTime">08/05/2014 14:58</slim:Property><slim:Property type="string" name="version">12</slim:Property></slim:About><slim:Body><slim:Level class="codeChapter" id="chp451"><slim:Heading class="heading"><xhtml:span class="identifier">451</xhtml:span><xhtml:span class="headnote">IOWA ESTATE TAX</xhtml:span></slim:Heading><xhtml:div class="footnotes"><xhtml:div class="footnote">Repealed by <xhtml:span class="iowaActsRef">2014 Acts, ch 1076, §25</xhtml:span></xhtml:div></xhtml:div></slim:Level></slim:Body></slim:Document>