781—9.18 (556) Documentation of claims by business entities.
	 9.18(1) Businesses must provide the following supporting documentation with their claims, as applicable:
	  a.   	 Proof of authority to conduct business on behalf of the entity, such as corporate resolution or other documentation deemed suitable by the treasurer.
	  b.   	 Documentation setting forth the claimant’s FEIN number.
	  c.   	 A copy of the claimant’s biennial report as filed with the office of the secretary of state or a copy of a current corporate tax return.
	 9.18(2) Claimants filing on behalf of businesses that are no longer in existence must additionally provide documentation that the claimant is the successor in interest to the rights of the discontinued business entity.
This rule is intended to implement Iowa Code section 556.19.
[ARC 9936B, IAB 12/28/11, effective 2/1/12]