Iowa Administrative Code
Agency 361 - Executive Council
Chapter 11 - INHERITANCE TAX PAYMENTS
Rule 361-11.3 - Value of property
Universal Citation: IA Admin Code 361-11.3
Current through Register Vol. 46, No. 19, March 20, 2024
The value of the property for payment of the tax and the tax credit is the same as its value established for inheritance tax purposes. If the value of the property transferred exceeds the tax liability, the excess value shall not be refunded.
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