Iowa Administrative Code
Agency 361 - Executive Council
Chapter 11 - INHERITANCE TAX PAYMENTS
Rule 361-11.10 - Timeliness of application
Universal Citation: IA Admin Code 361-11.10
Current through Register Vol. 46, No. 19, March 20, 2024
An application for approval of a proposed transfer shall be filed with the council within eight months of the death of the decedent, unless, for good cause, the council extends the period for filing such application. In no case will such extension be granted beyond the due date for the filing of the inheritance tax return and due date for payment of the tax or, if applicable, an extended date obtained pursuant to department of revenue rule 701-86.2 (13), Iowa Administrative Code.
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