1962 Iowa Code Index.pdf - Iowa Legislature - State of Iowa

809 TAXA
TAXATION—Continued
Income tax, collection, distress warrant, sale,
422.26, 422.30, 445.6, 445.7, 626.29-626.31
Information of taxes due, treasurer, 445.23-445.26
Inheritance tax
General provisions, 450.1-450.96
Accrual of tax, maturity, interest, 450.6, 450.63
Action to collect tax, 450.55, 450.65
Administration avoided, procedure, 450.22
Administrators, executors and trustees
Appointment on state's application, 450.21
Bank and trust company, duty, 450.86
Bequest, to, effect, 450.61
Bond of nonresident, 450.23
Collection of tax, 450.53, 450.57, 450.62
Corporations duty, 450.87, 450.88
Duty to pay tax, 450.53
Entry of tax lien, 450.16
Expenses deducted from estate, 450.12(1)
Extension of time, 450.72
Final settlement to show payment, 450.18,
450.58
Foreign estates, 450.89-450.91
Information given, 450.13-450.18, 450.71
Legacies charged on realty, enforced, 450.62
Liability for tax, 450.5, 450.8, 450.53
Nonresident administrators, bond, 450.23
Relief from appraisement asked, 450.39-450.43
Reports filed, examination, 450.14-450.18,
450.76
Tax deducted from legacy, 450.57
Transfer of stock, 450.87, 450.88
Value of property certified, 450.12(2)
Aliens, 567.8
Appraisal of estates
Annuities, value determined, 450.51
Appeal, notice, bond, 450.33, 450.34
Application for appraisement, 450.36
Appraisement filed with state, 450.29
Appraisers, appointment, duties, 450.24, 450.27
Appraisers, not bonded, 450.24
Approval or disapproval by court, 450.32
Cancellation by court on appeal, 450.35
Commission to appraisers, 450.27
Compensation of appraisers, 79.2,450.25,450.26
Contingent estates, 450.96
Cost charged to estate, 450.84
Court fixes tax on appeal, 450.32
Deferred estate, 450.44-450.48, 450.52
Extension of time, 450.72
Foreign estates, 450.89-450.91
Life estates, 450.45, 450.47, 450.51
Limitation on appeal, 450.35
Market value as basis, 450.37
Newly discovered estates, 450.83
Notice of appraisement, return, 450.28, 450.29
Oath required of appraiser, 450.24
Objections, hearing, order, 450.31, 450.32
Payment deferred, bond, 450.48
Property in different counties, effect, 450.30
Record, probate, 450.75
Relief from appraisement, 450.39-450.43
Remainder of estate, 450.44-450.47, 450.52
Term estates, 450.45, 450.47, 450.51
Value computed, 450.3, 450.12, 450.37
TAXATION—Continued
Inheritance tax—Continued
Appraisal of estates—Continued
Value stipulated, nonappraisal, 450.39
Appropriations, 450.79, 450.85, 450.95
Bonds
Action by state on bonds, 450.55
Appeal from appraisal, 450.34
Appraisal of bonds waived, 450.39
Appraisers not bonded, 450.24
Deferred payment by giving bond, 450.48
Executor's bond deducted from estate, 450.12
General requirements of bonds, 450.49
Records kept, deferred tax bond, 450.20(1)
Removal of property from state, 450.50
Citizens required to inform, 450.77-450.80
Clerk's duties
Appraisal filed with state, 450.29
Appraisal of life or term estates, 450.45, 450.47
Appraisement of deferred estate, 450.46
Blanks for reports furnished, 450.14
Bond approved when tax deferred, 450.48
Bonds filed, 450.48, 450.50
Book of inheritance tax and lien kept, 450.13
Citizens information, duties, 450.77-450.80
Commission to appraisers, 450.27, 450.41,
450.46
Costs certified, 450.84
Fee for reporting, 450.78-450.80
Newly discovered estates, 450.83
Nondeclared estates investigated, 450.77-
450.80
Probate record, of proceedings kept, 450.75
Proof of amount due furnished, 450.71
Receipts entered on lien book, 450.58
Record of relief from appraisement, 450.43
Report of taxable estates, 450.76
Reports, will, deeds, examined, 450.76-450.78
Taxable estates recorded, 450.74
Taxable estates reported, 450.76
Wills, duty to examine, 450.76
Collection of tax
Action to collect, 450.55, 450.65
Administrator avoided, proceedings, 450.22
Administrator's duty, 450.53, 450.57, 450.62
Bonds forfeited, 450.48
Bonds posted, for tax, 450.48^50.51
Compromise settlement, 450.92
Costs charged against estate, 450.84
Delinquent taxes, 450.63-450.65
Proceedings when no administration, 450.22
Sale of property to collect tax, 450.45, 450.54
Suit against corporations, 450.87, 450.88
Suit to charge realty with legacy, 450.62
Tax commission to enforce, 450.65
Tax deducted from legacy, 450.57
Compromise settlement of tax, 450.92
Confidential informations, 450.68
Contemplation of death, transfer, 450.3(2), 450.8
Contempt, citation for refusal, 450.69
Contingent estates, 450.96
Corporation transfers reported, 450.85, 450.88
County attorneys authority limited, 450.1
Credits allowed, 450.9