Iowa Code § 428A.3
Current through bills signed by governor as of 5/17/2024
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.
Iowa Code § 428A.3