497.23 Exemption from report.
Any corporation organized under the provisions of this chapter after the first day of January shall be exempt from the provisions of section 497.22 for the year in which incorporated, after which it shall, however, be subject to all of the provisions of said section.
[C27, 31, 35, §8480-a1; C39, §8480.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §497.23]
Structure Iowa Code
Chapter 497 - COOPERATIVE ASSOCIATIONS
Section 497.1 - Purposes of cooperative.
Section 497.2 - Articles of incorporation.
Section 497.3 - Filing — certificate of incorporation.
Section 497.5 - Board of directors.
Section 497.8 - Amending articles.
Section 497.9 - Record of amendments.
Section 497.11 - Ownership of shares and voting power limited.
Section 497.12 - Stockholding.
Section 497.13 - Issue of shares as payment.
Section 497.14 - May act as trustee.
Section 497.15 - Paid-up stock — right to vote.
Section 497.16 - Voting by mail.
Section 497.17 - Reserve fund.
Section 497.18 - Educational fund — dividends.
Section 497.19 - Additional dividends.
Section 497.20 - When dividends distributed.
Section 497.22 - Biennial report — penalty.
Section 497.23 - Exemption from report.
Section 497.24 - List of delinquents.
Section 497.25 - Notice to delinquents.
Section 497.26 - Cancellation.
Section 497.27 - Effect of cancellation.
Section 497.28 - Reinstatement of corporation.
Section 497.29 - Chapter extended to former companies.
Section 497.30 - Use of term “cooperative” restricted.
Section 497.31 - Use of funds.
Section 497.32 - Private property exempt.
Section 497.33 - Personal liability.