428A.1 Amount of tax on transfers — declaration of value. 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 […]
428A.10 Penalty. 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
428A.11 Enforcement. 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
428A.13 Nonapplicability. 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, 75, 77, 79, 81, […]
428A.15 Penal provisions. Any person who willfully enters false information on the declaration of value shall be guilty of a simple misdemeanor. [C79, 81, §428A.15]
428A.2 Exceptions. The tax imposed by this chapter shall not apply to: 1. Any executory contract for the sale of land under which the vendee is entitled to or does take possession thereof, or any assignment or cancellation thereof. 2. Any instrument of mortgage, assignment, extension, partial release, or satisfaction thereof. 3. Any will. 4. […]
428A.3 Who liable for tax. 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 […]
428A.4 Recording refused. 1. The county recorder shall refuse to record any deed, instrument, or writing, taxable under section 428A.1 for which payment of the tax determined on the full amount of the consideration in the transaction has not been paid. However, if the deed, instrument, or writing, is exempt under section 428A.2, the county […]
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 […]
428A.7 Forms provided by director of revenue. The director of revenue shall prescribe the form of the declaration of value and shall include an appropriate place for the inclusion of special facts and circumstances relating to the actual sales price in real estate transfers. The director shall provide an adequate number of the declaration of […]
428A.8 Remittance to state treasurer — portion retained in county. 1. a. On or before the tenth day of each month the county recorder shall determine and pay to the treasurer of state eighty-two and three-fourths percent of the receipts from the real estate transfer tax collected during the preceding month and the treasurer of […]
428A.9 Refund of tax. To receive a refund from the state the taxpayer shall petition the state appeal board for a refund of the amount of overpayment of the tax paid to the treasurer of state. To receive a refund from the county the taxpayer shall petition the board of supervisors for a refund of […]
