Iowa Code
Chapter 497 - COOPERATIVE ASSOCIATIONS
Section 497.26 - Cancellation.

497.26 Cancellation.
If the biennial report required is not filed and penalties paid on or before the last day of June the secretary of state shall, on the first day of July following, cancel the name of any delinquent corporation from the list of live corporations in the secretary of state’s office, and enter such cancellation on the proper records.
[C27, 31, 35, §8480-a4; C39, §8480.4; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §497.26]
2000 Acts, ch 1022, §6