Iowa

450.1 Definitions — construction.

450.2 Taxable estates and property.

450.3 Property included.

450.4 Exemptions.

450.5 Liability for tax.

450.6 Accrual of tax — maturity — extension of time.

450.7 Lien of tax.

450.8 Transfers and trusts.

450.9 Individual exemptions.

450.10 Rate of tax.

450.11 Reserved.

450.12 Liabilities deductible.

450.13 Reserved.

450.14 Reserved.

450.15 Reserved.

450.16 Reserved.

450.17 Conveyance — effect.

450.18 Reserved.

450.19 Reserved.

450.20 Record of deferred estates.

450.21 Administration on application of director.

450.22 Administration avoided — inheritance tax duties required — penalty.

450.23 Reserved.

450.24 Appraisers.

450.25 Reserved.

450.26 Reserved.

450.27 Commission to appraisers.

450.28 Notice of appraisement.

450.29 Notice of filing.

450.30 Real property in different counties.

450.31 Objections.

450.32 Hearing — order.

450.33 Appeal and notice.

450.34 Bond on appeal.

450.35 Reserved.

450.36 Appraisal of other property.

450.37 Value for computing the tax.

450.38 Reserved.

450.39 Reserved.

450.40 Reserved.

450.41 Reserved.

450.42 Reserved.

450.43 Reserved.

450.44 Remainders — valuation.

450.45 Life and term estates — valuation.

450.46 Deferred estate — valuation.

450.47 Life and term estates in personal property.

450.48 Payment deferred — bond — exceptions.

450.49 Bonds — conditions.

450.50 Removal of property from state — bond.

450.51 Annuities — life and term estates.

450.52 Deferred estates — removal of lien.

450.53 Duty to pay tax — penalties.

450.54 Sale to pay tax.

450.55 Means to collect tax.

450.56 Reserved.

450.57 Tax deducted from legacy or collected.

450.58 Final settlement to show payment.

450.59 Judicial review.

450.60 Director to represent state.

450.61 Bequests to personal representatives.

450.62 Legacies charged upon real estate.

450.63 Maturity of tax — interest — penalty.

450.64 Receipt showing payment.

450.65 Director to enforce collection.

450.66 Investigation by director.

450.67 Inspection of books, records, etc.

450.68 Information confidential.

450.69 Contempt.

450.70 Fees.

450.71 Proof of amount of tax due.

450.72 Reserved.

450.73 Reserved.

450.74 Reserved.

450.75 Reserved.

450.76 Reserved.

450.77 Reserved.

450.78 Reserved.

450.79 Reserved.

450.80 Reserved.

450.81 Duty of recorder.

450.82 Reserved.

450.83 Reserved.

450.84 Costs charged against estate — exceptions.

450.85 Appropriation.

450.86 Securities and assets held by bank, etc. Repealed by 97 Acts, ch 60, §1, 2.

450.87 Transfer of corporation stock.

450.88 Corporations to report transfers.

450.89 Reserved.

450.90 Property in this state belonging to foreign estate.

450.91 Foreign estates — reciprocity — personal property. Repealed by 2003 Acts, ch 95, §23, 24.

450.92 Compromise settlement. Repealed by 99 Acts, ch 151, §86, 89.

450.93 Unknown heirs.

450.94 Return — determination — appeal.

450.95 Appropriation.

450.96 Contingent estates.

450.97 Joint owners of bank accounts — duty to notify department of revenue. Repealed by 2005 Acts, ch 5, §1.

450.98 Tax repealed.