{"data":{"id":"us-ia/iowa-code-450.60","jurisdiction":"us-ia","citation":"Iowa Code § 450.60","heading":"Director to represent state.","body":"The director of revenue shall, with all the rights and privileges of a party in interest, represent the state in any such proceedings.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 450 - INHERITANCE TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/450.60.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"b21b10c5241e73803570e010e59125f927b3d09c94e8a168b18043fe03716cae","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-450.59","next":"us-ia/iowa-code-450.61"},"notice":"GroundRules: Original legal text. Not legal advice."}