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 and the initials of the county recorder shall appear on the face of the document or instrument. The method of documentation of a transfer tax shall be approved by the department of revenue and finance.
[C66, 71, 73, 75, 77, 79, 81, § 428A.5]
83 Acts, ch 135, § 2; 99 Acts, ch 175, §2; 2001 Acts, ch 44, §19
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