Iowa Code § 450.21 — Administration on application of director

If, upon the death of any person leaving an estate that may be liable to a tax under this chapter , a will disposing of the estate is not offered for probate, or an application for administration made within four months from the time of the decease, the director of revenue may , at any time thereafter , make application to the proper court, setting forth that fact and requesting that a personal representative be appointed, and the court shall appoint a personal representative to administer upon the estate.