Iowa § 450.2 - 450.2 Taxable estates and property.
Full text of Iowa Iowa Code § 450.2 — 450.2 Taxable estates and property., with citation guidance and answers to common questions.
§ 450.2. 450.2 Taxable estates and property.
The following estates and property and any interest in or income from any of the following estates and property, which pass from the decedent owner in any manner described in this chapter, are subject to tax as provided in this chapter: 1. Real estate and tangible personal property located in this state regardless of whether the decedent was a resident of this state at death. 2. Intangible personal property owned by a decedent domiciled in this state. [C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, §7306; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.2] 2003 Acts, ch 95, §2, 24 Fri Dec 12 20:28:35 2025 Iowa Code 2026, Section 450.2 (18, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 450.2
What does Iowa Code § 450.2 cover?
Section 450.2 ("450.2 Taxable estates and property.") 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 § 450.2?
A common citation format is "Iowa Code § 450.2" (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 § 450.2 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.