Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 3 - Inheritance and Estate Taxes > CHAPTER 450A - GENERATION SKIPPING TRANSFER TAX > 450A.4 - PAYMENT OF THE TAX.

450A.4 - PAYMENT OF THE TAX.

        450A.4  PAYMENT OF THE TAX.         The tax imposed by this chapter shall be paid on or before the      last day of the ninth month after the death of the individual whose      death is the event causing the generation skipping transfer which is      eligible for the credit for state taxes paid under section 2604 of      the Internal Revenue Code.
         Section History: Early Form
         [C79, 81, § 450A.4]
         Section History: Recent Form
         87 Acts, 1st Ex, ch 1, §20         Referred to in § 450A.11