Iowa Statutes
§ 450.57 — Tax deducted from legacy or collected
Iowa § 450.57
This text of Iowa § 450.57 (Tax deducted from legacy or collected) 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 § 450.57 (2026).
Text
Every personal representative or referee having in charge or trust any property of an estate
subject to tax which is made payable by the personal representative or referee, shall deduct
the tax from the property or shall collect the tax from the legatee or person entitled to the
property and pay the tax to the department of revenue, and the personal representative or
referee shall not deliver any specific legacy or property subject to tax to any person until the
personal representative or referee has collected the tax.
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Legislative History
[S13, §1481-a18; C24, 27, 31, 35, 39, §7362; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81,
§450.57]
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 § 450.57, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/450.57.