450.21 Administration on application of director.
111 words·~1 min read·
/ia/chapter-450-inheritance-tax/450-21·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If, upon the death of any person leaving an estate that may be liable to a tax under this chapter, a will disposing of the estate is not offered for probate, or an application for administration made within four months from the time of the decease, the director of revenue may, at any time thereafter, make application to the proper court, setting forth that fact and requesting that a personal representative be appointed, and the court shall appoint a personal representative to administer upon the estate.
[S13, §1481-a3; C24, 27, 31, 35, 39, §7327; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.21]
Referred to in §450.22