Iowa Code § 450.21 (2026)

If, upon the death of any person leaving an estate that may be liable to a tax under this chapter, a will disposing of the estate is not offered for probate, or an application for administration made within four months from the time of the decease, the director of

Tue Dec 09 22:11:08 2025 Iowa Code 2026, Chapter 450 (43, 1) 9 INHERITANCE TAX, §450.24\n\nrevenue may, at any time thereafter, make application to the proper court, setting forth that fact and requesting that a personal representative be appointed, and the court shall appoint a personal representative to administer upon the estate. [S13, §1481-a3; C24, 27, 31, 35, 39, §7327; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.21] 83 Acts, ch 177, §8, 38; 2003 Acts, ch 145, §286 Referred to in §450.22