428A.5  Evidence of payment.

The amount of tax imposed by this chapter shall be paid to the county recorder and the amount received and the initials of the county recorder shall appear on the face of the document or instrument. The department of revenue and finance shall provide each county recorder with a device to be used by the recorder to evidence this information on the document or instrument.

Section History: Early form

  [C66, 71, 73, 75, 77, 79, 81, § 428A.5]

Section History: Recent form

  83 Acts, ch 135, § 2

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