{"data":{"id":"us-ia/iowa-code-428a.5","jurisdiction":"us-ia","citation":"Iowa Code § 428A.5","heading":"Documentation of payment.","body":"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 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.","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.5.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"d2f759a29e356205e85e23f8a6b002b9a621173401cfb65b828d13571b5d9836","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-428a.4","next":"us-ia/iowa-code-428a.6"},"notice":"GroundRules: Original legal text. Not legal advice."}