Iowa Code — Title X (Revenue)

Iowa Code § 450.5 — Liability for tax

Any person becoming beneficially entitled to any property or interest in property by any method of transfer as specified in this chapter , and all personal representatives and referees of estates or transfers taxable under this chapter , are respectively liable for all taxes to be paid by them respectively .

Last amended: [C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, § 7309; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.5 ] 83 Acts, ch 177, §4, 38 Referred to in §450.94 Fri Dec 12 20:28:36 2025 Iowa Code 2026, Section 450.5 (18, 0)

Source: official text