Section 361.11.13. Forms.

The application to pay inheritance tax by a transfer  of property  and the certifications required  by these  rules shall  be made  on forms  prescribed by the executive council.   The following forms  are hereby  adopted.

 

 

 

APPLICATION TO PAY INHERITANCE TAX

BY TRANSFER OF PROPERTY FOR PUBLIC PURPOSES

TO:                                                                                                       , the governing body of

                                                                                                            , a political subdivi-

sion of the State of Iowa.

As required by Iowa Code § 450.6, the undersigned submit(s) the following application to pay

inheritance tax by a transfer of property for public purposes, subject to the approval of the Iowa

Executive Council.

 

1. Name(s) of applicant(s)                                                                                                             

 

2. Estate in which the tax is to be paid                                                                                           

3. Property to be transferred                                                                                                         

 

 

 

 

4. Public purpose                                                                                                                       

 

Under penalty of perjury, I (we) affirm the foregoing application has been examined by me (us), and is to the best of my (our) knowledge and belief true and correct.

 

Date                                                       

 

 

Applicant(s) Address

 

 

 

Certification of the Local Governing Body

 

I,                                                                 

hereby      certify       that      I       am       the

                                                          of                                        

and  at  a  meeting  held

on  the                

day  of                                ,  20           ,  the                                     of

                                  did  (accept)(reject)  the  offer  of  the  applicant(s)  to  transfer  the  above described property for the purpose stated in the application, subject to the approval of the Iowa Executive Council.

 

 

 

 

(Seal)

 

 

 

APPLICATION TO PAY INHERITANCE TAX

BY TRANSFER OF PROPERTY FOR PUBLIC PURPOSES

 

 

TO: THE HONORABLE EXECUTIVE COUNCIL OF IOWA

 

 

Pursuant to the provisions of Iowa Code § 450.6, the undersigned submit(s) the following application to pay inheritance tax by a transfer of property for public purposes.

 

1. Name(s) of applicant(s)                                                                                                             

 

2. Estate in which the tax is to be paid                                                                                           

3. Amount of tax due $                                                                                                                

4. Property to be transferred                                                                                                         

 

 

 

 

5. To be transferred to                                                                                                                

6. Public purpose                                                                                                                       

 

7. $                     is the value of the property to be transferred.

See attached certification of the Department of Revenue or

see attached independent appraisal.

8. Form No. 1, if applicable showing acceptance of the political subdivision is attached.

9. This application is for (full)(partial) payment of the inheritance tax.

 

Under penalty of perjury, I (we) affirm the foregoing application

has been examined by me (us), and is to the best of my (our) knowledge and belief true and correct.

 

Date                                                       

 

 

Applicant(s) Address

 

 

 

CERTIFICATION OF THE DEPARTMENT OF REVENUE

AS TO VALUE OF PROPERTY AND INHERITANCE TAX DUE

 

 

TO: THE HONORABLE EXECUTIVE COUNCIL OF IOWA

 

 

As required by Iowa Code § 450.6, the Department of Revenue certifies the following information for the purpose of paying an inheritance tax obligation by a transfer of property:

1. The value of the following described property                                                                                

 

 

 

 

 

 

 

 

in the estate of                                                                                                              for inheritance tax purposes is $                                                                                                                    .

2. The inheritance tax obligation of                                                                                                

 

is $                                                   . If the property transfer is less than the tax obligation, the balance of the tax due

(has been)(has not been) paid.

 

 

IOWA DEPARTMENT OF REVENUE

 

by                                                        

 

 

 

Title

 

 

 

CERTIFICATION OF ACCEPTANCE OR REJECTION OF A TRANSFER OF PROPERTY IN PAYMENT OF INHERITANCE TAX

 

 

TO: DIRECTOR, IOWA DEPARTMENT OF REVENUE

 

 

On the                  day of                                               , 19        , the

Executive Council, (accepted) (rejected) the offer of                                                                              

 

heir(s) or beneficiary(ies) of the estate of                                                                                           

                                                                                                                                    County

Probate No.                     , Department of Revenue No.                 ,

to pay the inheritance in the amount of $                                                                                         

by the transfer of the following described property:

 

 

 

 

 

 

 

 

to                                                                                                                                           

for the following public purpose                                                                                                     

                                                                                                                                              .

You are directed to give                                                                                                               

                                                            beneficiary(ies) or heir(s) in this

estate, credit against the inheritance tax obligation in the amount of $                                     .

 

Date                                                       

Secretary, Iowa Executive Council