Iowa Code § 450.2 — Taxable estates and property

The following estates and property and any interest in or income from any of the following estates and property , which pass from the decedent owner in any manner described in this chapter , are subject to tax as provided in this chapter : 1. Real estate and tangible personal property located in this state regardless of whether the decedent was a resident of this state at death. 2. Intangible personal property owned by a decedent domiciled in this state.