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Code · Iowa · Chapter 450 — Inheritance Tax

450.5 Liability for tax.

81 words·~1 min read·/ia/chapter-450-inheritance-tax/450-5

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Any person becoming beneficially entitled to any property or interest in property by any method of transfer as specified in this chapter, and all personal representatives and referees of estates or transfers taxable under this chapter, are respectively liable for all taxes to be paid by them respectively.
[C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, §7309; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.5]
83 Acts, ch 177, §4, 38
Referred to in §450.94
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