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59 chapters · 1,000 sections in this title.
Iowa Code § 428A.1 Amount of tax on transfers — declaration of value.
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1. a. There is imposed on each deed, instrument, or writing by which any lands, tenements, or other realty in this state are granted, assigned, transferred, or otherwise conveyed, a tax determined in the following manner: (1) When there is no consideration or when the deed, instr…
Iowa Code § 428A.10 Penalty.
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Any person, firm or corporation liable for the tax imposed by this chapter who knowingly fails to comply with this chapter relating to the payment of the real estate transfer tax is guilty of a simple misdemeanor. [C66, 71, 73, 75, 77, 79, 81, §428A.10 ] 83 Acts, ch 135, §5
Iowa Code § 428A.11 Enforcement.
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The director of revenue shall enforce the provisions of this chapter and may prescribe rules for their detailed and efficient administration. [C66, 71, 73, 75, 77, 79, 81, §428A.11 ] 2003 Acts, ch 145, §286
Iowa Code § 428A.13 Nonapplicability.
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This chapter shall not apply with respect to any deed, instrument, or writing where such deed, instrument, or writing may not under the Constitution of this state or under the Constitution or laws of the United States be made the subject of taxation by this state. [C66, 71, 73, 7…