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59 chapters · 1,000 sections in this title.
Iowa Code § 450.71 Proof of amount of tax due.
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Before issuing a receipt for the tax, the director of revenue may demand from personal representatives or beneficiaries information as necessary to verify the correctness of the amount of the tax and interest, and when this demand is made they shall send to the director of revenu…
Iowa Code § 450.8 Transfers and trusts.
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If the decedent makes transfer of, or creates a trust with respect to, property passing under section 450.3, subsection 2 , or intended to take effect after death, except in the case of a bona fide sale for a fair consideration in money or money’s worth, and if the tax in respect…
Iowa Code § 450.81 Duty of recorder.
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Each county recorder shall, upon the filing in the recorder’s office of a deed, bill of sale, or other transfer of any description which shows upon its face that it was made or intended to take effect in possession or enjoyment at or after the death of the maker of the instrument…
Iowa Code § 450.84 Costs charged against estate — exceptions.
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If an estate or interest in an estate passes so as to be liable to taxation under this chapter , all costs of the proceedings for the assessment of the tax are chargeable to the estate as other costs in probate proceedings and, to discharge the lien, all costs as well as the taxe…