428A.5 Documentation of payment.
The amount of tax imposed by this chapter shall be paid to the county recorder in the county where the real property is located and the amount received shall appear on the face of the document or instrument. The method of documentation of a transfer tax shall be approved by the department of revenue.
[C66, 71, 73, 75, 77, 79, 81, §428A.5]
83 Acts, ch 135, §2; 99 Acts, ch 175, §2; 2001 Acts, ch 44, §19; 2003 Acts, ch 145, §286; 2009 Acts, ch 27, §17
Referred to in §428A.1
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.