§ 450.66 — Investigation by director

Iowa § 450.66

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 450: INHERITANCE TAX

Text

The director of revenue may issue a citation to any person who the director may believe
or has reason to believe has any knowledge or information concerning any property which
the director believes or has reason to believe has been transferred by any person and as to
which there is or may be a tax due to the state under the provisions of the inheritance tax
laws of this state, and by such citation require such person to appear before the director
or anyone designated by the director at the county seat of the county where said person
resides and at a time to be designated in such citation, and testify under oath as to any fact
or information within the person’s knowledge touching the quantity, value, and description
of any such property and the disposition thereof which may have been made by any person,
and to produce and submit to the inspection of the director of revenue, any books, records,
accounts, or documents in the possession of or under the control of any person so cited.

Legislative History

[C24, 27, 31, 35, 39, §7371; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.66]