Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 88. GENERATION SKIPPING TRANSFER TAX |
Section 701.88.1. Administration. |
Section 701.88.2. Confidential and nonconfidential information. |
Section 701.88.3. Tax imposed, tax due and tax returns. |
Section 701.88.4. Audits, assessments and refunds. |
Section 701.88.5. Appeals. |
Section 701.88.6. Generation skipping transfers prior to Public Law 99-514. |
Section 701.88.7. Applicability. |