CHAPTER 450A - GENERATION SKIPPING TRANSFER TAX
- 450A.1 - DEFINITIONS.
- 450A.2 - IMPOSITION OF TAX.
- 450A.3 - VALUE OF PROPERTY.
- 450A.4 - PAYMENT OF THE TAX.
- 450A.5 - LIABILITY FOR THE TAX.
- 450A.6 - LIEN OF THE TAX.
- 450A.7 - DISPOSAL OF TAX.
- 450A.8 - RETURNS.
- 450A.9 - DELINQUENT RETURNS.
- 450A.10 - DIRECTOR TO ENFORCE COLLECTION.
- 450A.11 - DUTY TO CLAIM MAXIMUM CREDIT.
- 450A.12 - APPLICABLE STATUTES.
- 450A.13 - RETROACTIVE.
- 450A.14 - LIMITATION.