yourstate.us
Home / Iowa / Real Estate Transfer Tax
Iowa Code § 428A.3

Who liable for tax

Iowa · Iowa Code Chapter 428A — Real Estate Transfer Tax · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
Iowa Code § 428A.3, Who liable for tax, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248221
Permanent ID
ys:prov:2248221@1
SHA-256
6f63632c538ab4f53156ff8cdb9e1584811bfd1d8c8efe684ce7e3d7d741ebbc

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.