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Iowa Code - 2026

Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 450 - INHERITANCE TAX PDF Icon | Back to Chapter Listing
Code Section PDF RTF
§450.1 - Definitions — construction. PDF RTF
§450.2 - Taxable estates and property. PDF RTF
§450.3 - Property included. PDF RTF
§450.4 - Exemptions. PDF RTF
§450.5 - Liability for tax. PDF RTF
§450.6 - Accrual of tax — maturity — extension of time. PDF RTF
§450.7 - Lien of tax. PDF RTF
§450.8 - Transfers and trusts. PDF RTF
§450.9 - Individual exemptions. PDF RTF
§450.10 - Rate of tax. PDF RTF
§450.11 PDF RTF
§450.12 - Liabilities deductible. PDF RTF
§450.13 PDF RTF
§450.14 PDF RTF
§450.15 PDF RTF
§450.16 PDF RTF
§450.17 - Conveyance — effect. PDF RTF
§450.18 PDF RTF
§450.19 PDF RTF
§450.20 - Record of deferred estates. PDF RTF
§450.21 - Administration on application of director. PDF RTF
§450.22 - Administration avoided — inheritance tax duties required — penalty. PDF RTF
§450.23 PDF RTF
§450.24 - Appraisers. PDF RTF
§450.25 PDF RTF
§450.26 PDF RTF
§450.27 - Commission to appraisers. PDF RTF
§450.28 - Notice of appraisement. PDF RTF
§450.29 - Notice of filing. PDF RTF
§450.30 - Real property in different counties. PDF RTF
§450.31 - Objections. PDF RTF
§450.32 - Hearing — order. PDF RTF
§450.33 - Appeal and notice. PDF RTF
§450.34 - Bond on appeal. PDF RTF
§450.35 PDF RTF
§450.36 - Appraisal of other property. PDF RTF
§450.37 - Value for computing the tax. PDF RTF
§450.38 PDF RTF
§450.39 PDF RTF
§450.40 PDF RTF
§450.41 PDF RTF
§450.42 PDF RTF
§450.43 PDF RTF
§450.44 - Remainders — valuation. PDF RTF
§450.45 - Life and term estates — valuation. PDF RTF
§450.46 - Deferred estate — valuation. PDF RTF
§450.47 - Life and term estates in personal property. PDF RTF
§450.48 - Payment deferred — bond — exceptions. PDF RTF
§450.49 - Bonds — conditions. PDF RTF
§450.50 - Removal of property from state — bond. PDF RTF
§450.51 - Annuities — life and term estates. PDF RTF
§450.52 - Deferred estates — removal of lien. PDF RTF
§450.53 - Duty to pay tax — penalties. PDF RTF
§450.54 - Sale to pay tax. PDF RTF
§450.55 - Means to collect tax. PDF RTF
§450.56 PDF RTF
§450.57 - Tax deducted from legacy or collected. PDF RTF
§450.58 - Final settlement to show payment. PDF RTF
§450.59 - Judicial review. PDF RTF
§450.60 - Director to represent state. PDF RTF
§450.61 - Bequests to personal representatives. PDF RTF
§450.62 - Legacies charged upon real estate. PDF RTF
§450.63 - Maturity of tax — interest — penalty. PDF RTF
§450.64 - Receipt showing payment. PDF RTF
§450.65 - Director to enforce collection. PDF RTF
§450.66 - Investigation by director. PDF RTF
§450.67 - Inspection of books, records, etc. PDF RTF
§450.68 - Information confidential. PDF RTF
§450.69 - Contempt. PDF RTF
§450.70 - Fees. PDF RTF
§450.71 - Proof of amount of tax due. PDF RTF
§450.72 PDF RTF
§450.73 PDF RTF
§450.74 PDF RTF
§450.75 PDF RTF
§450.76 PDF RTF
§450.77 PDF RTF
§450.78 PDF RTF
§450.79 PDF RTF
§450.80 PDF RTF
§450.81 - Duty of recorder. PDF RTF
§450.82 PDF RTF
§450.83 PDF RTF
§450.84 - Costs charged against estate — exceptions. PDF RTF
§450.85 - Appropriation. PDF RTF
§450.86 - Securities and assets held by bank, etc. PDF RTF
§450.87 - Transfer of corporation stock. PDF RTF
§450.88 - Corporations to report transfers. PDF RTF
§450.89 PDF RTF
§450.90 - Property in this state belonging to foreign estate. PDF RTF
§450.91 - Foreign estates — reciprocity — personal property. PDF RTF
§450.92 - Compromise settlement. PDF RTF
§450.93 - Unknown heirs. PDF RTF
§450.94 - Return — determination — appeal. PDF RTF
§450.95 - Appropriation. PDF RTF
§450.96 - Contingent estates. PDF RTF
§450.97 - Joint owners of bank accounts — duty to notify department of revenue. PDF RTF
§450.98 - Tax repealed. PDF RTF