Iowa Statutes
§ 450.51 — Annuities — life and term estates
Iowa § 450.51
This text of Iowa § 450.51 (Annuities — life and term estates) 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 § 450.51 (2026).
Text
The value of any annuity, deferred estate, or interest, or any estate for life or term of years,
subject to inheritance tax shall be determined for the purpose of computing the tax by the use
ofcurrent,commonlyusedtablesofmortalityandactuarialprinciplespursuanttoregulations
prescribed by the director of revenue. The taxable value of annuities, life or term, deferred,
or future estates, shall be computed at the rate of four percent per annum of the established
value of the property in which the estate or interest exists or is founded.
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Legislative History
[S13, §1481-a16; C24, 27, 31, 35, 39, §7356; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81,
§450.51]
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
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Bluebook (online)
Iowa § 450.51, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/450.51.