PocketLaw | Iowa Code | INHERITANCE TAX

INHERITANCE TAX

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Definitions — construction.

Taxable estates and property.

Property included.

Exemptions.

Liability for tax.

Accrual of tax — maturity — extension of time.

Lien of tax.

Transfers and trusts.

Individual exemptions.

Rate of tax.

Section 450.11

Liabilities deductible.

Section 450.13

Section 450.14

Section 450.15

Section 450.16

Conveyance — effect.

Section 450.18

Section 450.19

Record of deferred estates.

Administration on application of director.

Administration avoided — inheritance tax duties required — penalty.

Section 450.23

Appraisers.

Section 450.25

Section 450.26

Commission to appraisers.

Notice of appraisement.

Notice of filing.

Real property in different counties.

Objections.

Hearing — order.

Appeal and notice.

Bond on appeal.

Section 450.35

Appraisal of other property.

Value for computing the tax.

Section 450.38

Section 450.39

Section 450.40

Section 450.41

Section 450.42

Section 450.43

Remainders — valuation.

Life and term estates — valuation.

Deferred estate — valuation.

Life and term estates in personal property.

Payment deferred — bond — exceptions.

Bonds — conditions.

Removal of property from state — bond.

Annuities — life and term estates.

Deferred estates — removal of lien.

Duty to pay tax — penalties.

Sale to pay tax.

Means to collect tax.

Section 450.56

Tax deducted from legacy or collected.

Final settlement to show payment.

Judicial review.

Director to represent state.

Bequests to personal representatives.

Legacies charged upon real estate.

Maturity of tax — interest — penalty.

Receipt showing payment.

Director to enforce collection.

Investigation by director.

Inspection of books, records, etc.

Information confidential.

Contempt.

Fees.

Proof of amount of tax due.

Section 450.72

Section 450.73

Section 450.74

Section 450.75

Section 450.76

Section 450.77

Section 450.78

Section 450.79

Section 450.80

Duty of recorder.

Section 450.82

Section 450.83

Costs charged against estate — exceptions.

Appropriation.

Securities and assets held by bank, etc.

Transfer of corporation stock.

Corporations to report transfers.

Section 450.89

Property in this state belonging to foreign estate.

Foreign estates — reciprocity — personal property.

Compromise settlement.

Unknown heirs.

Return — determination — appeal.

Appropriation.

Contingent estates.

Joint owners of bank accounts — duty to notify department of revenue.