Iowa Administrative Code - 02/28/2018

Executive Council [361] | Agency Listing
Chapter 11 INHERITANCE TAX PAYMENTS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
361.11.1 Authority of executive council.
361.11.2 Decedent’s gross estate.
361.11.3 Value of property.
361.11.4 Prior tax payment.
361.11.5 Real property and tangible personal property.
361.11.6 Type, use, and purpose of transfers.
361.11.7 Political subdivisions.
361.11.8 Eligible taxes.
361.11.9 Partial payment.
361.11.10 Timeliness of application.
361.11.11 Notice of donee agencies.
361.11.12 Scope of rules.
361.11.13 Forms.