Definitions.

As used in this chapter , unless the context otherwise requires: 1. “Internal Revenue Code” means the same as defined in section 422.3 . 2. “Qualified real property” , “qualified use” , “cessation of qualified use” , and “qualified heir” mean the same as defined in section 2032A of the Internal Revenue Code. 3. “Taxpayer” means a qualified heir liable for the inheritance tax imposed under chapter 450 on qualified real property. 4. For purposes of subsection 1 , the Internal Revenue Code shall be interpreted to include the provisions of Pub. L. No. 98-4. [ 81 Acts, ch 147, §12 ] 83 Acts, ch 179, §18, 23 ; 84 Acts, ch 1305, §39 ; 88 Acts, ch 1028, §39