Chapter 450 - INHERITANCE TAX
- Section 450.1 - Definitions - construction
- Section 450.2 - Taxable estates and property
- Section 450.3 - Property included
- Section 450.4 - Exemptions
- Section 450.5 - Liability for tax
- Section 450.6 - Accrual of tax - maturity - extension of time
- Section 450.7 - Lien of tax
- Section 450.8 - Transfers and trusts
- Section 450.9 - Individual exemptions
- Section 450.10 - Rate of tax
- Section 450.11 - Reserved
- Section 450.12 - Liabilities deductible
- Section 450.13 through 450.16 - Reserved
- Section 450.17 - Conveyance - effect
- Section 450.18 and 450.19 - Reserved
- Section 450.20 - Record of deferred estates
- Section 450.21 - Administration on application of director
- Section 450.22 - Administration avoided - inheritance tax duties required - penalty
- Section 450.23 - Reserved
- Section 450.24 - Appraisers
- Section 450.25 and 450.26 - Reserved
- Section 450.27 - Commission to appraisers
- Section 450.28 - Notice of appraisement
- Section 450.29 - Notice of filing
- Section 450.30 - Real property in different counties
- Section 450.31 - Objections
- Section 450.32 - Hearing - order
- Section 450.33 - Appeal and notice
- Section 450.34 - Bond on appeal
- Section 450.35 - Reserved
- Section 450.36 - Appraisal of other property
- Section 450.37 - Value for computing the tax
- Section 450.38 through 450.43 - Reserved
- Section 450.44 - Remainders - valuation
- Section 450.45 - Life and term estates - valuation
- Section 450.46 - Deferred estate - valuation
- Section 450.47 - Life and term estates in personal property
- Section 450.48 - Payment deferred - bond - exceptions
- Section 450.49 - Bonds - conditions
- Section 450.50 - Removal of property from state - bond
- Section 450.51 - Annuities - life and term estates
- Section 450.52 - Deferred estates - removal of lien
- Section 450.53 - Duty to pay tax - penalties
- Section 450.54 - Sale to pay tax
- Section 450.55 - Means to collect tax
- Section 450.56 - Reserved
- Section 450.57 - Tax deducted from legacy or collected
- Section 450.58 - Final settlement to show payment
- Section 450.59 - Judicial review
- Section 450.60 - Director to represent state
- Section 450.61 - Bequests to personal representatives
- Section 450.62 - Legacies charged upon real estate
- Section 450.63 - Maturity of tax - interest - penalty
- Section 450.64 - Receipt showing payment
- Section 450.65 - Director to enforce collection
- Section 450.66 - Investigation by director
- Section 450.67 - Inspection of books, records, etc
- Section 450.68 - Information confidential
- Section 450.69 - Contempt
- Section 450.70 - Fees
- Section 450.71 - Proof of amount of tax due
- Section 450.72 through 450.80 - Reserved
- Section 450.81 - Duty of recorder
- Section 450.82 and 450.83 - Reserved
- Section 450.84 - Costs charged against estate - exceptions
- Section 450.85 - Appropriation
- Section 450.86 - [Repealed]
- Section 450.87 - Transfer of corporation stock
- Section 450.88 - Corporations to report transfers
- Section 450.89 - Reserved
- Section 450.90 - Property in this state belonging to foreign estate
- Section 450.91 - [Repealed]
- Section 450.92 - [Repealed]
- Section 450.93 - Unknown heirs
- Section 450.94 - Return - determination - appeal
- Section 450.95 - Appropriation
- Section 450.96 - Contingent estates
- Section 450.97 - [Repealed]
- Section 450.98 - Tax repealed