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

TAXA 810
TAXATION—Continued
Inheritance tax—Continued
Debts deducted, 450.4(1), 450.12, 450.38, 450.71,
450.89, 450.90
District court's duties
Administrator, state's request, 450.21
Appraisement relieved by order, 450.41, 450.42
Appraisement time extended, 450.72
Appraisers appointed, 450.24, 450.30
Compromise approved, 450.92
Costs against estate approved, 450.84
Debts deducted, approval, 450.12
Deferred estate, order to sell, 450.46
Extending time of payment, 450.56
Hearings on appraisal objections, 450.31-
450.34
Interest in estate ordered sold, 450.45, 450.46
Jurisdiction, 450.57, 450.59
Life and term estates, ordered to sell, 450.45,
450.46
Newly discovered estates, hearing, 450.83-
450.85
Nontaxable estates, order, 450.40-450.43
Refund of tax ordered, 450.94
Reports examined, findings indorsed, 450.15
Sale of estate ordered, 450.45, 450.46
Estates of unknown heirs, 450.93
Estates subject to tax
Foreign estate property, 450.89-450.91
Foreign estates, 450.46
Life and term estates, 450.45, 450.46
Property taxable, 450.2, 450.3
Estate tax, see subhead Estate Tax above
Exemptions, 450.4, 450.9, 450.91
Exemptions, reciprocal, foreign estates, 450.91
Extension of time, 450.6
Fees for witnesses on hearing, 450.70
Fees of clerk for information, 450.80
Foreign estates, 450.89-450.91
Heirs liability, 450.9, 450.10, 450.16, 450.73
Information by citizens, 450.77-450.81
Inspection of records by commission, 450.67
Interest on delinquent taxes, 450.63
Investigation by commission, 450.66
Iowa estate tax, ch 451
Liability for tax, 450.5
Lien of tax
Administration avoided, procedure, 450.22
Book kept for tax and lien, 450.13, 450.74,
450.75
Cancellation by court order, 450.35
Conveyance does not discharge lien, 450.17
Court's inspection of lien book, 450.83, 450.84
Deferred estates, 450.46-450.48
Discharge, how effected, 450.84, 450.92
Entry by clerk, 450.16, 450.57, 450.74, 450.83
Entry of lien, duty, 450.16
Filing of liens, 450.16, 450.17, 450.22, 450.74
Heirs fail to report, lien persists, 450.73
Legacy charged on real estate, 450.62
Lien until paid, 450.7
Life of lien, 450.7, 450.48
Release of lien, method, 450.7
Removal of lien, 450.7, 450.27, 450.52, 450.58
TAXATION—Continued
Inheritance tax—Continued
Lien of tax—Continued
Transfer in contemplation of death, 450.3(3),
450.8
Trust created, 450.8
Maturity of tax, 450.6, 450.63
Newly discovered estates, hearing, 450.83-450.85
No adminstration, procedure, 450.22
Nonresident administrator, 450.23
Nontaxability by court order, 450.40-450.43
Payment of tax
Bonds to defer, exceptions, 450.48-450.50
Compromise settlement, 450.92
Deferment by bonds, 450.48-450.50
Eighteen months maturity, 450.63
Interest charged, 450.6, 450.63
Receipt by tax commission filed, 450.58
Receipt, duplicate filed with clerk, 450.64
Required before estate closed, 450.58
Time, extension, 450.6, 450.45-450.48, 450.56,
450.63
Persons liable to pay
Alien beneficiaries, 450.11, 450.93
Banks holding assets, 450.86
Beneficiaries, 450.5
Beneficiaries classified, rate of tax, 450.10
Corporations, 450.87, 450.88
Definition of person, 450.1, 450.2, 450.5
Executor as beneficiary, 450.61
Executors, administrators, 450.5, 450.53
Exemptions, 450.4, 450.9, 450.10(1), 450.91
Holders of assets or securities, 450.86
Information given tax commission, 450.71
Inheritance book to list, 450.13
Nonresidents, 450.2, 450.3, 450.11, 450.87-450.93
Referees or trustees, 450.5, 450.8
Remaindermen, 450.44, 450.46
Report, 450.13, 450.22, 450.66, 450.88
Transferees, 450.8
Unknown heirs, 450.93
Probate deductions, 450.12
Proof of amount of tax due, 450.71
. Property taxable
After death possession, when, 450.3(3)
Bank deposits, joint accounts, 450.3(5)
Bequests to executors or trustees, 450.61
Collateral inheritance, rate, 450.10(2)
Contemplation of death, when, 450.3(2), 450.8
Contingent estates, 450.96
Corporations for profit, rate, 450.10(5)
Corporation stock, 450.3(5), 450.87
Debts deductible, 450.4(1), 450.12, 450.38,
450.71, 450.89, 45Q.90
Deferred estates, remainders, 450.44-450.48,
450.51
Direct inheritance, rate, 450.10(1)
Discovery, 450.66-450.70, 450.76-450.81, 450.83
Estate property, fines enumerated, 450.2
Estates of unknown heirs, 450.93
Exemption, 450.4, 450.9
Foreign estates, 450.89-450.91
Institutions and societies, rate, 450.10(4)
Jointly owned property, 450.3(5)
Life estates, 450.44-450.48, 450.51
Nonresidents property, 450.91