# Iowa Code § 450B.8: Tax repealed

> Iowa · Statutes · Repealed

URL: https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C450B_S450B.8

## Section

- **Citation:** Iowa Code § 450B.8
- **Heading:** Tax repealed
- **Jurisdiction:** Iowa
- **Kind:** Statutes
- **Status:** Repealed
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** IA Code / Title X / Chapter 450B / Section 450B.8

## Text

Effective January 1, 2025, this chapter shall not apply to property of estates of decedents dying on or after January 1, 2025. The qualified use inheritance tax shall not be imposed under this chapter in the event the decedent dies on or after January 1, 2025, and, to this extent, this chapter is repealed.

2021 Acts, ch 177, §13, 15, 16

## 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- [Iowa Code § 450B.8 Tax repealed.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C450B_S450B.8.md)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.8. Check the current official text before relying on it. Not legal advice.