{"data":{"id":"us-ia/iowa-code-428a.13","jurisdiction":"us-ia","citation":"Iowa Code § 428A.13","heading":"Nonapplicability.","body":"This chapter shall not apply with respect to any deed, instrument, or writing where such deed, instrument, or writing may not under the Constitution of this state or under the Constitution or laws of the United States be made the subject of taxation by this state.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 428A - REAL ESTATE TRANSFER TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/428A.13.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"4b030f247632f392864133f7463b7f37507aef11426fc9ff08c6352f98eefc3c","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-428a.12","next":"us-ia/iowa-code-428a.14"},"notice":"GroundRules: Original legal text. Not legal advice."}