Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 428A - REAL ESTATE TRANSFER TAX

Section 428A.1 - Amount of tax on transfers — declaration of value. - 428A.1 Amount of tax on transfers — declaration of value....

Section 428A.2 - Exceptions. - 428A.2 Exceptions. The tax imposed by this chapter shall not...

Section 428A.3 - Who liable for tax. - 428A.3 Who liable for tax. Any person, firm or corporation...

Section 428A.4 - Recording refused. - 428A.4 Recording refused. 1. The county recorder shall refuse to...

Section 428A.5 - Documentation of payment. - 428A.5 Documentation of payment. The amount of tax imposed by...

Section 428A.7 - Forms provided by director of revenue. - 428A.7 Forms provided by director of revenue. The director of...

Section 428A.8 - Remittance to state treasurer — portion retained in county. - 428A.8 Remittance to state treasurer — portion retained in county....

Section 428A.9 - Refund of tax. - 428A.9 Refund of tax. To receive a refund from the...

Section 428A.10 - Penalty. - 428A.10 Penalty. Any person, firm or corporation liable for the...

Section 428A.11 - Enforcement. - 428A.11 Enforcement. The director of revenue shall enforce the provisions...

Section 428A.13 - Nonapplicability. - 428A.13 Nonapplicability. This chapter shall not apply with respect to...

Section 428A.15 - Penal provisions. - 428A.15 Penal provisions. Any person who willfully enters false information...