{"data":{"id":"us-ia/iowa-code-450.81","jurisdiction":"us-ia","citation":"Iowa Code § 450.81","heading":"Duty of recorder.","body":"Each county recorder shall, upon the filing in the recorder’s office of a deed, bill of sale, or other transfer of any description which shows upon its face that it was made or intended to take effect in possession or enjoyment at or after the death of the maker of the instrument, forward to the department of revenue a copy of the instrument.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 450 - INHERITANCE TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/450.81.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"748ac8a7ca57f1b6316b28a7ba9477b8024e501309830979a77b4e37a05b2ad1","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-450.80","next":"us-ia/iowa-code-450.82"},"notice":"GroundRules: Original legal text. Not legal advice."}