Iowa Statutes
§ 450.5 — Liability for tax
Iowa § 450.5
This text of Iowa § 450.5 (Liability for tax) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 450.5 (2026).
Text
Any person becoming beneficially entitled to any property or interest in property by any
method of transfer as specified in this chapter, and all personal representatives and referees
of estates or transfers taxable under this chapter, are respectively liable for all taxes to be
paid by them respectively.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Haney v. Kitchen
690 N.W.2d 675 (Supreme Court of Iowa, 2005)
Legislative History
[C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, §7309; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77,
79, 81, §450.5]
Nearby Sections
15
§ 450.1
Definitions — construction§ 450.10
Rate of tax§ 450.12
Liabilities deductible§ 450.17
Conveyance — effect§ 450.2
Taxable estates and property§ 450.20
Record of deferred estates§ 450.24
Appraisers§ 450.27
Commission to appraisers§ 450.28
Notice of appraisement§ 450.29
Notice of filing§ 450.3
Property included§ 450.31
ObjectionsCite This Page — Counsel Stack
Bluebook (online)
Iowa § 450.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/450.5.