Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 361. Executive Council |
Chapter 11. INHERITANCE TAX PAYMENTS |
Section 361.11.1. Authority of executive council. |
Section 361.11.2. Decedent’s gross estate. |
Section 361.11.3. Value of property. |
Section 361.11.4. Prior tax payment. |
Section 361.11.5. Real property and tangible personal property. |
Section 361.11.6. Type, use, and purpose of transfers. |
Section 361.11.7. Political subdivisions. |
Section 361.11.8. Eligible taxes. |
Section 361.11.9. Partial payment. |
Section 361.11.10. Timeliness of application. |
Section 361.11.11. Notice of donee agencies. |
Section 361.11.12. Scope of rules. |
Section 361.11.13. Forms. |