Iowa Code — Title X (Revenue)

Iowa Code § 450.54 — Sale to pay tax

P ersonal representatives or the director of revenue may sell as much of the property of the decedent as will enable them to pay the tax, in the same manner as provided by law for the sale of that property for the payment of debts of testators or intestates.

Last amended: [S13, §1481-a17; C24, 27, 31, 35, 39, § 7359; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.54 ] 83 Acts, ch 177, §22, 38 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:28:59 2025 Iowa Code 2026, Section 450.54 (18, 0)

Source: official text