450.52 Deferred estates — removal of lien.
66 words·~1 min read·
/ia/chapter-450-inheritance-tax/450-52A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Whenever it is desired to remove the lien of the inheritance tax on remainders, reversions, or deferred estates, parties owning the beneficial interest may pay at any time the said tax on the present worth of such interests determined according to the rules herein fixed.
[S13, §1481-a16; C24, 27, 31, 35, 39, §7357; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.52]