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 state shall deposit ninety-five percent of the receipts in the general fund of the state and transfer five percent of the receipts to the shelter assistance fund created in section 15.349.
The county recorder shall deposit the remaining seventeen and one-fourth percent of the receipts in the county general fund.
The county recorder shall keep records and make reports with respect to the real estate transfer tax as the director of revenue and finance prescribes.
[C66, 71, 73, 75, 77, 79, 81, § 428A.8]
83 Acts, ch 123, § 176, 209; 83 Acts, ch 135, § 4; 91 Acts, ch 267, §318; 94 Acts, ch 1201, §28; 97 Acts, ch 201, §22
Referred to in § 15.349, 331.427
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