428A.3 - WHO LIABLE FOR TAX. - Iowa Statutes

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Statutes > Iowa > Title-10 > Subtitle-2 > Chapter-428a > 428a-3

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 instrument executed by the public official in connection with official duties.

Section History: Early Form

[C66, 71, 73, 75, 77, 79, 81, § 428A.3]

State Codes and Statutes

Statutes > Iowa > Title-10 > Subtitle-2 > Chapter-428a > 428a-3

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 instrument executed by the public official in connection with official duties.

Section History: Early Form

[C66, 71, 73, 75, 77, 79, 81, § 428A.3]

State Codes and Statutes

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State Codes and Statutes

Statutes > Iowa > Title-10 > Subtitle-2 > Chapter-428a > 428a-3

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 instrument executed by the public official in connection with official duties.

Section History: Early Form

[C66, 71, 73, 75, 77, 79, 81, § 428A.3]