Section 428A.1. Amount of tax on transfers — declaration of value.

Section 428A.2. Exceptions.

Section 428A.3. Who liable for tax.

Section 428A.4. Recording refused.

Section 428A.5. Documentation of payment.

Section 428A.6.

Section 428A.7. Forms provided by director of revenue.

Section 428A.8. Remittance to state treasurer — portion retained in county.

Section 428A.9. Refund of tax.

Section 428A.10. Penalty.

Section 428A.11. Enforcement.

Section 428A.12.

Section 428A.13. Nonapplicability.

Section 428A.14.

Section 428A.15. Penal provisions.