Iowa Administrative Code
Agency 361 - Executive Council
Chapter 11 - INHERITANCE TAX PAYMENTS
Rule 361-11.13 - Forms
Current through Register Vol. 46, No. 19, March 20, 2024
The application to pay inheritance tax by a transfer of property and the certifications required by these rules shall be made on forms prescribed by the executive council.. The following forms are hereby adopted.
APPLICATION TO PAY INHERITANCE TAX
BY TRANSFER OF PROPERTY FOR PUBLIC PURPOSES
TO:________________________________________________________________, the governing body of
___________________________________________________________________, a political subdivision of the State of Iowa.
As required by Iowa Code § 450.6, the undersigned submit(s) the following application to pay inheritance tax by a transfer of property for public purposes, subject to the approval of the Iowa Executive Council.
1. Name(s) of applicant(s)_________________________________________________________________
2. Estate in which the tax is to be paid_______________________________________________________
3. Property to be transferred_____________________________________________________
_________________________________________________________
_________________________________________________________
_________________________________________________________
4. Public purpose_______________________________________________________
_________________________________________________________
Under penalty of perjury, I (we) affirm the foregoing application has been examined by me (us), and is to the best of my (our) knowledge and belief true and correct.
Date_______________
_______________
_____________________________
Applicant(s) Address
Certification of the Local Governing Body
I, _____________________________________ hereby certify that I am the ___________________________________ of ______________________ and at a meeting held on the _________ day of ___________________, 20_______, the ______________________ of ___________________ did (accept)(reject) the offer of the applicant(s) to transfer the above described property for the purpose stated in the application, subject to the approval of the Iowa Executive Council.
__________________________
(Seal)
APPLICATION TO PAY INHERITANCE TAX
BY TRANSFER OF PROPERTY FOR PUBLIC PURPOSES
TO: THE HONORABLE EXECUTIVE COUNCIL OF IOWA
Pursuant to the provisions of Iowa Code § 450.6, the undersigned submit(s) the following application to pay inheritance tax by a transfer of property for public purposes.
1. Name(s) of applicant(s)__________________________________________________________________
2. Estate in which the tax is to be paid_______________________________________________________
3. Amount of tax due $___________________________________________________________________
4. Property to be transferred______________________________________________________
_________________________________________________________
_________________________________________________________
_________________________________________________________
5. To be transferred to___________________________________________________________________
6. Public purpose_______________________________________________________________________
7. $_____________is the value of the property to be transferred.
See attached certification of the Department of Revenue or
see attached independent appraisal.
8. Form No. 1, if applicable showing acceptance of the political subdivision is attached.
9. This application is for (full)(partial) payment of the inheritance tax.
Under penalty of perjury, I (we) affirm the foregoing application
has been examined by me (us), and is to the best of my (our) knowledge and belief true and correct.
Date______________
___________________
_____________________________
Applicant(s) Address
CERTIFICATION OF THE DEPARTMENT OF REVENUE
AS TO VALUE OF PROPERTY AND INHERITANCE TAX DUE
TO: THE HONORABLE EXECUTIVE COUNCIL OF IOWA
As required by Iowa Code § 450.6, the Department of Revenue certifies the following information for the purpose of paying an inheritance tax obligation by a transfer of property:
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
in the estate of____________________________________________________________________for
inheritance tax purposes is $___________________________________________________________
is $_______________________________. If the property transfer is less than the tax obligation, the balance of the tax due (has been)(has not been) paid.
IOWA DEPARTMENT OF REVENUE
by--------------------------------------------------------
Title
CERTIFICATION OF ACCEPTANCE OR REJECTION OF A
TRANSFER OF PROPERTY IN PAYMENT OF INHERITANCE TAX
TO: DIRECTOR, IOWA DEPARTMENT OF REVENUE
On the___________day of___________________________, 19_____, the
Executive Council, (accepted) (rejected) the offer of_____________________________________________
heir(s) or beneficiary(ies) of the estate of_____________________________________________________
________________________________________________________________________________County
Probate No._____________, Department of Revenue No.___________,
to pay the inheritance in the amount of $_____________________________________________________
by the transfer of the following described property:
to ______________________________________________________________________________________________
for the following public purpose_____________________________________________________________
You are directed to give__________________________________________________________________
_____________________________________beneficiary(ies) or heir(s) in this
estate, credit against the inheritance tax obligation in the amount of $________________________.
Date_________________________________ _____________________________________
Secretary, Iowa Executive Council
