{"data":{"id":"us-ia/iowa-code-428a.3","jurisdiction":"us-ia","citation":"Iowa Code § 428A.3","heading":"Who liable for tax.","body":"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.","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.3.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"6f63632c538ab4f53156ff8cdb9e1584811bfd1d8c8efe684ce7e3d7d741ebbc","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-428a.2","next":"us-ia/iowa-code-428a.4"},"notice":"GroundRules: Original legal text. Not legal advice."}