# Iowa Code § 450B.1: Definitions

> Iowa · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C450B_S450B.1

## Section

- **Citation:** Iowa Code § 450B.1
- **Heading:** Definitions
- **Jurisdiction:** Iowa
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** IA Code / Title X / Chapter 450B / Section 450B.1

## Text

As used in this chapter, unless the context otherwise requires:

(1) “Internal Revenue Code” means the same as defined in section 422.3.

(2) “Qualified real property”, “qualified use”, “cessation of qualified use”, and “qualified heir” mean the same as defined in section 2032A of the Internal Revenue Code.

(3) “Taxpayer” means a qualified heir liable for the inheritance tax imposed under chapter 450 on qualified real property.

(4) For purposes of subsection 1, the Internal Revenue Code shall be interpreted to include the provisions of Pub. L. No. 98-4.

[81 Acts, ch 147, §12]83 Acts, ch 179, §18, 23; 84 Acts, ch 1305, §39; 88 Acts, ch 1028, §39

## Nearby sections

- [Iowa Code § 450B.1 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C450B_S450B.1.md)
- [Iowa Code § 450B.2 Alternate election of value for qualified use.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C450B_S450B.2.md)
- [Iowa Code § 450B.3 Additional inheritance tax applicable.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C450B_S450B.3.md)
- [Iowa Code § 450B.5 Ratio of applicable tax.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C450B_S450B.5.md)
- [Iowa Code § 450B.6 Lien of tax.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C450B_S450B.6.md)
- [Iowa Code § 450B.7 Other inheritance tax laws applicable.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C450B_S450B.7.md)
- [Iowa Code § 450B.8 Tax repealed.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C450B_S450B.8.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C450B_S450B.1. Check the current official text before relying on it. Not legal advice.