Iowa Administrative Rules (Last Updated: December 07, 2016)

Section 361.11.9. Partial payment.

Latest version.

If the value of the property to be transferred is less than the inheritance tax liability of the beneficiary, heir, surviving joint tenant or other transferee who proposes such transfer and if the council approves the transfer, the remaining portion of the liability shall be paid to the department of revenue before the tax credit will be granted.

                    
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