Iowa Administrative Code
Agency 361 - Executive Council
Chapter 11 - INHERITANCE TAX PAYMENTS
Rule 361-11.12 - Scope of rules
Universal Citation: IA Admin Code 361-11.12
Current through Register Vol. 46, No. 19, March 20, 2024
These rules do not foreclose any transfers of property of any kind to the state or its political subdivisions. These rules are only concerned with whether such transfers will qualify for the tax credit authorized by Iowa Code section 450.6. The council's intent is to demonstrate that its discretion to approve the tax credit will not be broadly exercised.
Disclaimer: These regulations may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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