Iowa Admin. Code r. 701-86.15

Current through Regsiter Vol. 46, No. 26, June 12, 2024

Rule 701-86.15 - Applicability

Any references made within Chapter 86 of these rules to Iowa Code chapter 451, Iowa Estate Tax; and to Chapter 87 of these rules, Iowa Estate Tax; are applicable only for deaths that occurred prior to July I, 2008.

This rule is intended to implement 2008 Iowa Acts, Senate File 2350, section 37.