Iowa § 450.71 - 450.71 Proof of amount of tax due.
Full text of Iowa Iowa Code § 450.71 — 450.71 Proof of amount of tax due., with citation guidance and answers to common questions.
§ 450.71. 450.71 Proof of amount of tax due.
Before issuing a receipt for the tax, the director of revenue may demand from personal representatives or beneficiaries information as necessary to verify the correctness of the amount of the tax and interest, and when this demand is made they shall send to the director of revenue certified copies of wills, deeds, or other papers, or of those parts of their reports as the director may demand, and upon the refusal or neglect of the parties to comply with the demand of the director, the clerk of the court shall comply with the demand, and the expenses of making copies and transcripts shall be charged against the estate, as are other costs in probate, or the tax may be assessed without deducting liabilities for which the estate is liable. [S13, §1481-a24; C24, 27, 31, 35, 39, §7376; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.71] 83 Acts, ch 177, §29, 38; 2003 Acts, ch 145, §286 Fri Dec 12 20:29:06 2025 Iowa Code 2026, Section 450.71 (18, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 450.71
What does Iowa Code § 450.71 cover?
Section 450.71 ("450.71 Proof of amount of tax due.") 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 § 450.71?
A common citation format is "Iowa Code § 450.71" (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 § 450.71 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.