428A.3 Who liable for tax.
Any person, firm or corporation who grants, assigns, transfers, or conveys any land, tenement, or realty by a deed, writing, or instrument subject to the tax imposed by this chapter shall be liable for such tax but no public official shall be liable for a tax with respect to any instrument executed by the public official in connection with official duties.
[C66, 71, 73, 75, 77, 79, 81, §428A.3]
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.