{"data":{"id":"us-ia/iowa-code-450.97","jurisdiction":"us-ia","citation":"Iowa Code § 450.97","heading":"Joint owners of bank accounts — duty to notify department of revenue.","body":"Repealed by 2005 Acts, ch 5, §1.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 450 - INHERITANCE TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/450.97.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"8d6d4100933eb1803f20d0a05ea0aae13b99f78e0d6dc2a4f8b6b5f7dcea8afe","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-450.96","next":"us-ia/iowa-code-450.98"},"notice":"GroundRules: Original legal text. Not legal advice."}