Iowa Statutes

§ 450.63 — Maturity of tax — interest — penalty

Iowa § 450.63
JurisdictionIowa
Title XFINANCIAL RESOURCES
Ch. 450INHERITANCE TAX

This text of Iowa § 450.63 (Maturity of tax — interest — penalty) 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 § 450.63 (2026).

Text

All taxes not paid within the time prescribed in this chapter are subject to a penalty as provided in section 421.27 and shall draw interest at the rate in effect under section 421.7 until paid.

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Legislative History

[S13, §1481-a23; C24, 27, 31, 35, 39, §7368; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.63; 81 Acts, ch 131, §16, ch 147, §11, 20; 82 Acts, ch 1180, §7, 8]

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Bluebook (online)
Iowa § 450.63, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/450.63.