The tax imposed by this chapter accrues at the death of the decedent owner, and shall be
paid to the department of revenue on or before the last day of the ninth month after the death
of the decedent owner except if otherwise provided in this chapter. If in the opinion of the
director of revenue additional time should be granted for payment to avoid hardship, the
director may extend the period to a date not exceeding ten years from the last day of the
month in which the death of the decedent occurred. In the case of an extension the tax bears
interest at the rate in effect under section 421.7 from the expiration of the last day of the
ninth month after the decedent’s death. Interest shall be computed on a monthly basis with
a fraction of a month counted as a full month.
[S13, §1481-a; C24, 27, 31, 35, 39, §7310; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81,
§450.6; 81 Acts, ch 131, §15, ch 147, §2, 20]
84 Acts, ch 1240, §2; 2003 Acts, ch 145, §286; 2019 Acts, ch 24, §104; 2024 Acts, ch 1169, §32
Referred to in §450.53
Penalty and interest on delinquent taxes, §450.63
\n
Notes of Decisions
Welp v. Iowa Dep't of Revenue, 333 N.W.2d 481 (Iowa 1983).
· cites it 2× “Section 450.6 provides that the tax is to be paid within twelve months of decedent’s death and section 450.”
In Re Millard's Est., 105 N.W.2d 95 (Iowa 1960).
· cites it 2× “Code section 450.6, I.C.A., provides: "The tax hereby imposed * * * shall accrue at the death of the decedent owner, and shall be paid * * * within eighteen months after the death of the decedent owner except when otherwise provided in this chapter.”
Est. of Dieleman v. Dep't of Revenue, 222 N.W.2d 459 (Iowa 1974).
“3(5) (“ * * * interest of a decedent in property * * ”); § 450.6 (“The tax hereby imposed * * * shall accrue at the death of the decedent owner * * * ”); § 450.”
Union Bank & Trust Co. v. Iowa State Tax Comm'n, 105 N.W.2d 95 (Iowa 1960).
· cites it 2× “Code section 450.6 provides: “The tax hereby imposed * * * shall accrue at the death of the decedent owner, and shall be paid * * * within eighteen months after the death of the decedent owner except when otherwise provided in this chapter.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.