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  1. LII
  2. State Regulations
  3. Iowa Administrative Code
  4. Agency 701 - REVENUE DEPARTMENT
  5. Title X - INHERITANCE TAX

Title X - INHERITANCE TAX

  • State Regulations
  • Compare
  1. Chapter 900 - [Effective until 7/2/2025] INHERITANCE TAX (Rule 701-900.1 to 701-900.15)
  2. Chapter 900 - [Effective 7/2/2025] INHERITANCE TAX, version 2 (Rule 701-900.1)
  3. Chapter 901 - [Rescinded effective 7/2/2025] IOWA ESTATE TAX (Rule 701-901.1 to 701-901.6)
  4. Chapter 902 - [Rescinded effective 7/2/2025] GENERATION SKIPPING TRANSFER TAX (Rule 701-902.1 to 701-902.7)

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


  1. Chapter 900 - INHERITANCE TAX (Rule 701-900.1 to 701-900.15)
  2. Chapter 901 - IOWA ESTATE TAX (Rule 701-901.1 to 701-901.6)
  3. Chapter 902 - GENERATION SKIPPING TRANSFER TAX (Rule 701-902.1 to 701-902.7)

State Regulations Toolbox



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