Iowa § 450.57 - 450.57 Tax deducted from legacy or collected.
Full text of Iowa Iowa Code § 450.57 — 450.57 Tax deducted from legacy or collected., with citation guidance and answers to common questions.
§ 450.57. 450.57 Tax deducted from legacy or collected.
Every personal representative or referee having in charge or trust any property of an estate subject to tax which is made payable by the personal representative or referee, shall deduct the tax from the property or shall collect the tax from the legatee or person entitled to the property and pay the tax to the department of revenue, and the personal representative or referee shall not deliver any specific legacy or property subject to tax to any person until the personal representative or referee has collected the tax. [S13, §1481-a18; C24, 27, 31, 35, 39, §7362; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.57] 83 Acts, ch 177, §24, 38; 2003 Acts, ch 145, §286 Fri Dec 12 20:29:00 2025 Iowa Code 2026, Section 450.57 (18, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 450.57
What does Iowa Code § 450.57 cover?
Section 450.57 ("450.57 Tax deducted from legacy or collected.") 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 § 450.57?
A common citation format is "Iowa Code § 450.57" (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 § 450.57 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.