Iowa § 450.55 Means to collect tax

Iowa Statutes

§ 450.55 — Means to collect tax

Iowa § 450.55

Title XFINANCIAL RESOURCES

Ch. 450INHERITANCE TAX

This text of Iowa § 450.55 (Means to collect 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 § 450.55 (2026).

Text

The provisions of sections 422.26 and 422.30, pertaining to jeopardy assessments and
distress warrants, apply to the unpaid tax, penalty, and interest imposed under this chapter.
In addition the director of revenue may bring, or cause to be brought in the director’s name
of office, suit for the collection of the tax, penalty, interest, and costs, against the personal
representative or against the person entitled to property subject to the tax, or upon any bond
given to secure payment of the tax, either jointly or severally, and upon obtaining judgment
may cause execution to be issued as is provided by statute in other cases. The proceedings
shall conform as nearly as may be to those for the collection of ordinary debt by suit.

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The provisions of sections 422.26 and 422.30, pertaining to jeopardy assessments and
distress warrants, apply to the unpaid tax, penalty, and interest imposed under this chapter.
In addition the director of revenue may bring, or cause to be brought in the director’s name
of office, suit for the collection of the tax, penalty, interest, and costs, against the personal
representative or against the person entitled to property subject to the tax, or upon any bond
given to secure payment of the tax, either jointly or severally, and upon obtaining judgment
may cause execution to be issued as is provided by statute in other cases. The proceedings
shall conform as nearly as may be to those for the collection of ordinary debt by suit.