Iowa Statutes
§ 450.9 — Individual exemptions
Iowa § 450.9
This text of Iowa § 450.9 (Individual exemptions) 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 § 450.9 (2026).
Text
450.10 Rate of tax. 450.62 Legacies charged upon real
450.11 Reserved. estate.
450.12 Liabilities deductible. 450.63 Maturity of tax — interest —
450.13 through 450.16 Reserved. penalty.
450.17 Conveyance — effect. 450.64 Receipt showing payment.
450.18 and 450.19 Reserved. 450.65 Director to enforce collection.
450.20 Record of deferred estates. 450.66 Investigation by director.
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Related
Tyler v. Iowa Department of Revenue
904 N.W.2d 162 (Supreme Court of Iowa, 2017)
TREMEL v. Iowa Department of Revenue
785 N.W.2d 690 (Supreme Court of Iowa, 2010)
In Re the Estate of Martin
710 N.W.2d 536 (Supreme Court of Iowa, 2006)
Haney v. Kitchen
690 N.W.2d 675 (Supreme Court of Iowa, 2005)
Beverly Gardiner Nance v. Iowa Department of Revenue
(Supreme Court of Iowa, 2018)
Beverly Gardiner Nance v. Iowa Department of Revenue
(Court of Appeals of Iowa, 2017)
In re Estate of Sherrill
423 N.W.2d 23 (Court of Appeals of Iowa, 1988)
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 § 450.9, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/450.9.