Rule 701-900.4 (450), providing for an appeal to the director and a subsequent appeal to district court under the Iowa Administrative Procedure Act in inheritance tax disputes, shall also be the rule for appeals in Iowa estate tax disputes. See 701-Chapter 7.
Iowa Admin. Code r. 701-901.5
Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23