The annual report of a domestic or foreign corporation shall be delivered to the secretary of state for filing in the secretary of state's office between the first day of May and the thirty-first day of July of each year, except that the first annual report of a domestic or foreign corporation shall be filed between the first day of May and the thirty-first day of July of the year succeeding the calendar year in which its certificate of incorporation or its certificate of authority, as the case may be, was issued by the secretary of state.
The report shall be deemed filed within the required time if deposited in the United States mail with postage prepaid in a sealed envelope, properly addressed and postmarked on or prior to the thirty-first day of July. If the secretary of state finds that the report conforms to the requirements of this chapter, the secretary shall file the report. If the secretary of state finds that it does not so conform, the secretary shall promptly return the report to the corporation for any necessary corrections, in which event the penalties prescribed for failure to file the report within the time provided shall not apply, if the report is corrected to conform to the requirements of this chapter, and is resubmitted to the secretary of state within thirty days from the date on which it was mailed to the corporation by the secretary of state.
[C66, 71, 73, 75, 77, 79, 81, § 504A.84]
88 Acts, ch 1077, § 4; 92 Acts, ch 1212, § 37
Referred to in § 504A.9, 504A.73
Iowa General Assembly
Search: Iowa Code 1997
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