Iowa Admin. Code agency 701, tit. X, ch. 900 - [Effective 7/2/2025] INHERITANCE TAX

[Prior to 12/17/86, Revenue Department[730]]

[Prior to 11/2/22, see Revenue Department[701] Ch 86]

Chapter rescission date pursuant to Iowa Code section 17A.7: 7/2/30

This rule is intended to implement Iowa Code sections 450.98 and 450B.8 and 2014 Iowa Acts, House File 2435, section 25.

[ARC 9326C, IAB 5/28/25, effective 7/2/25]

[Filed 4/10/81, Notice 3/4/81-published 4/29/81, effective 6/3/81]

[Filed 12/31/81, Notice 11/25/81-published 1/20/82, effective 2/24/82]

[Filed 5/7/82, Notice 3/31/82-published 5/26/82, effective 6/30/82]

[Filed 9/23/82, Notice 8/18/82-published 10/13/82, effective 11/17/82]

[Filed 1/14/83, Notice 10/27/82-published 2/2/83, effective 3/9/83]

[Filed 12/16/83, Notice 11/9/83-published 1/4/84, effective 2/8/84]

[Filed 10/19/84, Notice 9/12/84-published 11/7/84, effective 12/12/84]

[Filed 12/28/84, Notice 11/21/84-published 1/16/85, effective 2/20/85]

[Filed 1/10/85, Notice 12/5/84-published 1/30/85, effective 3/6/85]

[Filed 8/23/85, Notice 7/17/85-published 9/11/85, effective 10/16/85]

[Filed 8/22/86, Notice 7/16/86-published 9/10/86, effective 10/15/86]

[Filed 9/5/86, Notice 7/30/86-published 9/24/86, effective 10/29/86]

[Filed emergency 11/14/86-published 12/17/86, effective 11/14/86]

[Filed 2/19/88, Notice 1/13/88-published 3/9/88, effective 4/13/88]

[Filed 9/29/89, Notice 8/23/89-published 10/18/89, effective 11/22/89]

[Filed 8/16/90, Notice 7/11/90-published 9/5/90, effective 10/10/90]

[Filed 1/4/91, Notice 11/28/90-published 1/23/91, effective 2/27/91]

[Filed 10/11/91, Notice 9/4/91-published 10/30/91, effective 12/4/91]

[Filed 10/9/92, Notice 9/2/92-published 10/28/92, effective 12/2/92]

[Filed 9/24/93, Notice 8/18/93-published 10/13/93, effective 11/17/93]

[Filed 11/18/94, Notice 10/12/94-published 12/7/94, effective 1/11/95]

[Filed 5/5/95, Notice 3/29/95-published 5/24/95, effective 6/28/95]

[Filed 2/7/97, Notice 1/1/97-published 2/26/97, effective 4/2/97]

[Filed 5/16/97, Notice 4/9/97-published 6/4/97, effective 7/9/97]

[Filed 8/6/97, Notice 7/2/97-published 8/27/97, effective 10/1/97]

[Filed 12/12/97, Notice 11/5/97-published 12/31/97, effective 2/4/98]

[Filed 6/22/99, Notice 5/5/99-published 7/14/99, effective 8/18/99]

[Filed 9/17/99, Notice 8/11/99-published 10/6/99, effective 11/10/99]

[Filed 12/10/99, Notice 11/3/99-published 12/29/99, effective 2/2/00]

[Filed 10/26/01, Notice 9/19/01-published 11/14/01, effective 12/19/01]

[Filed 1/18/02, Notice 12/12/01-published 2/6/02, effective 3/13/02]

[Filed 3/26/04, Notice 2/18/04-published 4/14/04, effective 5/19/04]

[Filed 7/28/06, Notice 6/21/06-published 8/16/06, effective 9/20/06]

[Filed 10/19/06, Notice 8/30/06-published 11/8/06, effective 12/13/06]

[Filed 12/17/08, Notice 11/5/08-published 1/14/09, effective 2/18/09]DD

[Filed ARC 7761B (Notice ARC 7632B, IAB 3/11/09), IAB 5/6/09, effective 6/10/09]

[Filed ARC 0251C (Notice ARC 0145C, IAB 5/30/12), IAB 8/8/12, effective 9/12/12]

[Filed ARC 1137C (Notice ARC 1002C, IAB 9/4/13), IAB 10/30/13, effective 12/4/13]

[Filed ARC 1545C (Notice ARC 1469C, IAB 5/28/14), IAB 7/23/14, effective 8/27/14]

[Filed ARC 2633C (Notice ARC 2546C, IAB 5/25/16), IAB 7/20/16, effective 8/24/16]

[Filed ARC 2691C (Notice ARC 2617C, IAB 7/6/16), IAB 8/31/16, effective 10/5/16]

[Filed ARC 4310C (Notice ARC 4177C, IAB 12/19/18), IAB 2/13/19, effective 3/20/19]

[Editorial change: IAC Supplement 11/2/22]

[Editorial change: IAC Supplement 10/18/23]

[Filed ARC 7192C (Notice ARC 7101C, IAB 10/18/23), IAB 12/13/23, effective 1/17/24]

[Filed ARC 9326C (Notice ARC 9072C, IAB 4/2/25), IAB 5/28/25, effective 7/2/2025]

Two or more ARCs