428A.5 - DOCUMENTATION OF PAYMENT.
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.
Section History: Early Form [C66, 71, 73, 75, 77, 79, 81, § 428A.5]
Section History: Recent Form 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