Iowa § 450.1 - 450.1 Definitions — construction.
Full text of Iowa Iowa Code § 450.1 — 450.1 Definitions — construction., with citation guidance and answers to common questions.
§ 450.1. 450.1 Definitions — construction.
1. For purposes of this chapter, unless the context otherwise requires: a. “Internal Revenue Code” means the same as defined in section 422.3. b. “Person” includes plural as well as singular, and artificial as well as natural persons. c. “Personal representative” means an administrator, executor, or trustee as each is defined in section 633.3. d. “Real estate or real property” for the purpose of appraisal under this chapter means real estate which is the land and appurtenances, including structures affixed thereto. e. “Stepchild” means the child of a person who was married to the decedent at the time of the decedent’s death, or the child of a person to whom the decedent was married, which person died during the marriage to the decedent. 2. This chapter shall not be construed to confer upon a county attorney authority to represent the state in any case, and the county attorney shall represent the department of revenue only when specially authorized by the department to do so. [S13, §1481-a45; C24, 27, 31, 35, 39, §7305; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.1] 83 Acts, ch 177, §2, 38; 88 Acts, ch 1028, §35; 99 Acts, ch 152, §32, 40; 2003 Acts, ch 95, §1, 24; 2003 Acts, ch 145, §286 Referred to in §256.212, 331.756(57) Fri Dec 12 20:28:34 2025 Iowa Code 2026, Section 450.1 (18, 0)
Frequently Asked Questions About Iowa § 450.1
What does Iowa Code § 450.1 cover?
Section 450.1 ("450.1 Definitions — construction.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 450.1?
A common citation format is "Iowa Code § 450.1" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 450.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.