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St be paid to the extent of the probate property subject to the jurisdiction of the court. The probate property must be applied to the payment of the decedent s income tax liability according to the order of payment of an estate s debts and charges specified in Iowa Code section 633.425. If the probate property of the estate is insufficient to pay the decedent s income tax obligation in full, the department, in lieu of a certificate of acquittance, shall issue a certificate stating that th.

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