Iowa Statutes
§ 428A.3 — Who liable for tax
Iowa § 428A.3
This text of Iowa § 428A.3 (Who liable for tax) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 428A.3 (2026).
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.
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Legislative History
[C66, 71, 73, 75, 77, 79, 81, §428A.3]
Nearby Sections
12
§ 428A.10
Penalty§ 428A.11
Enforcement§ 428A.13
Nonapplicability§ 428A.15
Penal provisions§ 428A.2
Exceptions§ 428A.3
Who liable for tax§ 428A.4
Recording refused§ 428A.5
Documentation of payment§ 428A.9
Refund of taxCite This Page — Counsel Stack
Bluebook (online)
Iowa § 428A.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/428A.3.