428A.13 Nonapplicability.
This chapter shall not apply with respect to any deed, instrument, or writing where such deed, instrument, or writing may not under the Constitution of this state or under the Constitution or laws of the United States be made the subject of taxation by this state.
[C66, 71, 73, 75, 77, 79, 81, §428A.13]
Structure Iowa Code
Chapter 428A - REAL ESTATE TRANSFER TAX
Section 428A.1 - Amount of tax on transfers — declaration of value.
Section 428A.3 - Who liable for tax.
Section 428A.4 - Recording refused.
Section 428A.5 - Documentation of payment.
Section 428A.7 - Forms provided by director of revenue.
Section 428A.8 - Remittance to state treasurer — portion retained in county.
Section 428A.9 - Refund of tax.
Section 428A.11 - Enforcement.