Iowa Code

Iowa Code § 450.1 (2026)

Definitions — construction

✓ current as of July 2026

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1. For purposes of this chapter, unless the context otherwise requires:

a. “Internal Revenue Code” means the same as defined in section 422.3.\n\nTue Dec 09 22:11:08 2025 Iowa Code 2026, Chapter 450 (43, 1) §450.1, INHERITANCE TAX 2\n\n 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) \n

Notes of Decisions

Cited in 1 case, 2017–2017 · leading case: Tyler v. Iowa Dep't of Revenue, 904 N.W.2d 162 (Iowa 2017).

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Tyler v. Iowa Dep't of Revenue, 904 N.W.2d 162 (Iowa 2017). “§ 1 (codified at Iowa Code § 450.1 (l)(e) (2005)). Thus, as of 2003, “stepchild” for purposes of the inheritance tax exemption was limited to stepchildren of a decedent who had not divorced the parent prior to the decedent’s death.”

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