House
Study
Bill
524
-
Introduced
SENATE/HOUSE
FILE
_____
BY
(PROPOSED
DEPARTMENT
OF
WORKFORCE
DEVELOPMENT
BILL)
A
BILL
FOR
An
Act
providing
notification
to
the
department
of
workforce
1
development
by
the
secretary
of
state
when
certain
business
2
entities
apply
for
reinstatement
after
dissolution
to
ensure
3
certain
tax
obligations
have
been
fulfilled.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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H.F.
_____
Section
1.
Section
489.706,
subsection
2,
Code
2009,
is
1
amended
to
read
as
follows:
2
2.
The
secretary
of
state
shall
refer
the
federal
tax
3
identification
number
contained
in
the
application
for
4
reinstatement
to
the
department
departments
of
revenue
and
5
workforce
development
.
The
department
departments
of
revenue
6
and
workforce
development
shall
report
to
the
secretary
of
7
state
the
tax
status
of
the
limited
liability
company.
If
8
the
either
department
reports
to
the
secretary
of
state
that
9
a
filing
delinquency
or
liability
exists
against
the
limited
10
liability
company,
the
secretary
of
state
shall
not
cancel
the
11
declaration
of
dissolution
until
the
filing
delinquency
or
12
liability
is
satisfied.
13
Sec.
2.
Section
490.1422,
subsection
2,
paragraph
a,
Code
14
2009,
is
amended
to
read
as
follows:
15
a.
The
secretary
of
state
shall
refer
the
federal
tax
16
identification
number
contained
in
the
application
for
17
reinstatement
to
the
department
departments
of
revenue
18
and
workforce
development
.
The
department
departments
of
19
revenue
and
workforce
development
shall
report
to
the
20
secretary
of
state
the
tax
status
of
the
corporation.
If
21
the
either
department
reports
to
the
secretary
of
state
that
a
22
filing
delinquency
or
liability
exists
against
the
corporation,
23
the
secretary
of
state
shall
not
cancel
the
certificate
of
24
dissolution
until
the
filing
delinquency
or
liability
is
25
satisfied.
26
Sec.
3.
Section
490A.1322,
subsection
2,
paragraph
a,
Code
27
2009,
is
amended
to
read
as
follows:
28
a.
The
secretary
of
state
shall
refer
the
federal
tax
29
identification
number
contained
in
the
application
for
30
reinstatement
to
the
department
departments
of
revenue
and
31
workforce
development
.
The
department
departments
of
revenue
32
and
workforce
development
shall
report
to
the
secretary
of
33
state
the
tax
status
of
the
limited
liability
company.
If
34
the
either
department
reports
to
the
secretary
of
state
that
35
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S.F.
_____
H.F.
_____
a
filing
delinquency
or
liability
exists
against
the
limited
1
liability
company,
the
secretary
of
state
shall
not
cancel
the
2
certificate
of
dissolution
until
the
filing
delinquency
or
3
liability
is
satisfied.
4
Sec.
4.
Section
501.813,
subsection
2,
paragraph
a,
Code
5
2009,
is
amended
to
read
as
follows:
6
a.
The
secretary
of
state
shall
refer
the
federal
tax
7
identification
number
contained
in
the
application
for
8
reinstatement
to
the
department
departments
of
revenue
9
and
workforce
development
.
The
department
departments
of
10
revenue
and
workforce
development
shall
report
to
the
11
secretary
of
state
the
tax
status
of
the
cooperative.
If
12
the
either
department
reports
to
the
secretary
of
state
that
a
13
filing
delinquency
or
liability
exists
against
the
cooperative,
14
the
secretary
of
state
shall
not
cancel
the
certificate
of
15
dissolution
until
the
filing
delinquency
or
liability
is
16
satisfied.
17
Sec.
5.
Section
504.1423,
subsection
2,
paragraph
a,
Code
18
2009,
is
amended
to
read
as
follows:
19
a.
The
secretary
of
state
shall
refer
the
federal
tax
20
identification
number
contained
in
the
application
for
21
reinstatement
to
the
department
departments
of
revenue
22
and
workforce
development
.
The
department
departments
of
23
revenue
and
workforce
development
shall
report
to
the
24
secretary
of
state
the
tax
status
of
the
corporation.
If
25
the
either
department
reports
to
the
secretary
of
state
that
a
26
filing
delinquency
or
liability
exists
against
the
corporation,
27
the
secretary
of
state
shall
not
cancel
the
certificate
of
28
dissolution
until
the
filing
delinquency
or
liability
is
29
satisfied.
30
EXPLANATION
31
This
bill
directs
the
secretary
of
state
to
notify
the
32
department
of
workforce
development
when
a
limited
liability
33
company,
corporation,
cooperative,
or
nonprofit
corporation
34
applies
for
reinstatement
after
a
dissolution.
The
department
35
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S.F.
_____
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_____
must
report
the
tax
status
to
the
secretary
of
state,
including
1
any
filing
delinquencies
or
liabilities,
which
would
include
2
unpaid
unemployment
insurance
tax.
Any
filing
delinquencies
or
3
liabilities
would
prevent
the
secretary
of
state
from
canceling
4
the
business
entity’s
certificate
of
dissolution
until
the
5
matter
is
resolved.
6
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