{"data":{"id":"us-ia/iowa-code-476.32","jurisdiction":"us-ia","citation":"Iowa Code § 476.32","heading":"Review of annual reports.","body":"The commission shall review annual reports submitted by rate-regulated public utilities. The commission shall commence rate-review proceedings under this chapter if an annual report indicates that the earnings of the public utility are excessive.","path":["Title XI - NATURAL RESOURCES (Ch. 455 - 485)","Chapter 476 - PUBLIC UTILITY REGULATION","Subchapter V - RULES"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/476.32.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:12Z","sha256":"cec69c9ae8587843baa0c3adcd474d4196aeee1635677d390f2b2bec39baec1a","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-476.31","next":"us-ia/iowa-code-476.33"},"notice":"GroundRules: Original legal text. Not legal advice."}