Iowa Code 450.98 – Tax repealed
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Terms Used In Iowa Code 450.98
- Decedent: A deceased person.
- property: includes personal and real property. See Iowa Code 4.1
Effective January 1, 2025, this chapter shall not apply to property of estates of decedents dying on or after January 1, 2025. The inheritance tax shall not be imposed under this chapter in the event the decedent dies on or after January 1, 2025, and, to this extent, this chapter is repealed.