Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 3 - Inheritance and Estate Taxes > CHAPTER 450 - INHERITANCE TAX > 450.63 - MATURITY OF TAX -- INTEREST -- PENALTY.

450.63 - MATURITY OF TAX -- INTEREST -- PENALTY.

        450.63  MATURITY OF TAX -- INTEREST -- PENALTY.         All taxes not paid within the time prescribed in this chapter are      subject to a penalty as provided in section 421.27 and shall draw      interest at the rate in effect under section 421.7 until paid.
         Section History: Early Form
         [S13, § 1481-a23; C24, 27, 31, 35, 39, § 7368; C46, 50, 54,      58, 62, 66, 71, 73, 75, 77, 79, 81, § 450.63; 81 Acts, ch 131, § 16,      ch 147, § 11, 20; 82 Acts, ch 1180, § 7, 8]
         Section History: Recent Form
         84 Acts, ch 1173, § 9; 86 Acts, ch 1007, § 39; 90 Acts, ch 1172, §      13         Interest on extension of time, § 450.6