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Permanent LinkIowa Code - 2007
Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 450 - INHERITANCE TAX 
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| Back to Chapter Listing| Code Section | RTF | |
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| §450.1 - Definitions ? construction. | RTF | |
| §450.2 - Taxable estates and property. | RTF | |
| §450.3 - Property included. | RTF | |
| §450.4 - Exemptions. | RTF | |
| §450.5 - Liability for tax. | RTF | |
| §450.6 - Accrual of tax ? maturity ? extension of time. | RTF | |
| §450.7 - Lien of tax. | RTF | |
| §450.8 - Transfers and trusts. | RTF | |
| §450.9 - Individual exemptions. | RTF | |
| §450.10 - Rate of tax. | RTF | |
| §450.11 - Repealed by 65 Acts, ch 366, § 6. | RTF | |
| §450.12 - Liabilities deductible. | RTF | |
| §450.13 - Inheritance tax and lien book. Repealed by 83 Acts, ch 177, § 37, 38. | RTF | |
| §450.14 - Report required ? blanks. Repealed by 83 Acts, ch 177, § 37, 38. | RTF | |
| §450.15 - Copy for department of revenue. Repealed by 83 Acts, ch 177, § 37, 38. | RTF | |
| §450.16 - Repealed by 76 Acts, ch 1056, § 45. | RTF | |
| §450.17 - Conveyance ? effect. | RTF | |
| §450.18 - Acceptance of final report. Repealed by 83 Acts, ch 177, § 37, 38. | RTF | |
| §450.19 - Record of estates by department. Repealed by 83 Acts, ch 177, § 37, 38. | RTF | |
| §450.20 - Record of deferred estates. | RTF | |
| §450.21 - Administration on application of director. | RTF | |
| §450.22 - Administration avoided ? inheritance tax duties required ? penalty. | RTF | |
| §450.23 - Repealed by 71 Acts, ch 218, § 13. | RTF | |
| §450.24 - Appraisers. | RTF | |
| §450.25 - and 450.26 Repealed by 71 Acts, ch 218, § 13. | RTF | |
| §450.27 - Commission to appraisers. | RTF | |
| §450.28 - Notice of appraisement. | RTF | |
| §450.29 - Notice of filing. | RTF | |
| §450.30 - Real property in different counties. | RTF | |
| §450.31 - Objections. | RTF | |
| §450.32 - Hearing ? order. | RTF | |
| §450.33 - Appeal and notice. | RTF | |
| §450.34 - Bond on appeal. | RTF | |
| §450.35 - Repealed by 76 Acts, ch 1056, § 45. | RTF | |
| §450.36 - Appraisal of other property. | RTF | |
| §450.37 - Value for computing the tax. | RTF | |
| §450.38 - Deduction of debts. Repealed by 83 Acts, ch 177, § 37, 38. See § 450.12. | RTF | |
| §450.39 - Valuation established by inventory. Repealed by 83 Acts, ch 177, § 37, 38. See § 450.37. | RTF | |
| §450.40 - to 450.43 Repealed by 71 Acts, ch 218, § 13. | RTF | |
| §450.44 - Remainders ? valuation. | RTF | |
| §450.45 - Life and term estates ? valuation. | RTF | |
| §450.46 - Deferred estate ? valuation. | RTF | |
| §450.47 - Life and term estates in personal property. | RTF | |
| §450.48 - Payment deferred ? bond. | RTF | |
| §450.49 - Bonds ? conditions. | RTF | |
| §450.50 - Removal of property from state ? bond. | RTF | |
| §450.51 - Annuities ? life and term estates. | RTF | |
| §450.52 - Deferred estates ? removal of lien. | RTF | |
| §450.53 - Duty to pay tax ? penalties. | RTF | |
| §450.54 - Sale to pay tax. | RTF | |
| §450.55 - Means to collect tax. | RTF | |
| §450.56 - Time of payment extended. Repealed by 83 Acts, ch 177, § 37, 38. | RTF | |
| §450.57 - Tax deducted from legacy or collected. | RTF | |
| §450.58 - Final settlement to show payment. | RTF | |
| §450.59 - Judicial review. | RTF | |
| §450.60 - Director to represent state. | RTF | |
| §450.61 - Bequests to personal representatives. | RTF | |
| §450.62 - Legacies charged upon real estate. | RTF | |
| §450.63 - Maturity of tax ? interest ? penalty. | RTF | |
| §450.64 - Receipt showing payment. | RTF | |
| §450.65 - Director to enforce collection. | RTF | |
| §450.66 - Investigation by director. | RTF | |
| §450.67 - Inspection of books, records, etc. | RTF | |
| §450.68 - Information confidential. | RTF | |
| §450.69 - Contempt. | RTF | |
| §450.70 - Fees. | RTF | |
| §450.71 - Proof of amount of tax due. | RTF | |
| §450.72 - Extension of time of appraisement. Repealed by 83 Acts, ch 177, § 37, 38. | RTF | |
| §450.73 - Heirs at law to make report. Repealed by 83 Acts, ch 177, § 37, 38. | RTF | |
| §450.74 - to 450.80 Repealed by 76 Acts, ch 1056, § 45. | RTF | |
| §450.81 - Duty of recorder. | RTF | |
| §450.82 - and 450.83 Repealed by 76 Acts, ch 1056, § 45. | RTF | |
| §450.84 - Costs charged against estate ? exceptions. | RTF | |
| §450.85 - Appropriation. | RTF | |
| §450.86 - Securities and assets held by bank, etc. Repealed by 97 Acts, ch 60, §1, 2. | RTF | |
| §450.87 - Transfer of corporation stock. | RTF | |
| §450.88 - Corporations to report transfers. | RTF | |
| §450.89 - Foreign estates ? deduction of debts. Repealed by 83 Acts, ch 177, § 37, 38. See § 450.12(2). | RTF | |
| §450.90 - Property in this state belonging to foreign estate. | RTF | |
| §450.91 - Foreign estates ? reciprocity ? personal property. Repealed by 2003 Acts, ch 95, § 23, 24. | RTF | |
| §450.92 - Compromise settlement. Repealed by 99 Acts, ch 151, §86, 89. | RTF | |
| §450.93 - Unknown heirs. | RTF | |
| §450.94 - Return ? determination ? appeal. | RTF | |
| §450.95 - Appropriation. | RTF | |
| §450.96 - Contingent estates. | RTF | |
| §450.97 - Joint owners of bank accounts ? duty to notify department of revenue. Repealed by 2005 Acts, ch 5, § 1. | RTF |