Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 3 - Inheritance and Estate Taxes > CHAPTER 450A - GENERATION SKIPPING TRANSFER TAX > 450A.13 - RETROACTIVE.

450A.13 - RETROACTIVE.

        450A.13  RETROACTIVE.         The provisions of this chapter are retroactive to April 30, 1976,      for any generation skipping transfer made after April 30, 1976,      except for those generation skipping transfers excepted under section      2006(c) of the federal Tax Reform Act of 1976 and to this extent the      provisions of this chapter are retroactive.
         Section History: Early Form
         [C79, 81, § 450A.13]