{"data":{"id":"us-ia/iowa-code-497.25","jurisdiction":"us-ia","citation":"Iowa Code § 497.25","heading":"Notice to delinquents.","body":"On or before the first day of May of the year the report is due the secretary of state shall mail to each delinquent association a notice of such delinquency and of the penalties provided in section 497.22.","path":["Title XII - BUSINESS ENTITIES (Ch. 486 - 504C)","Chapter 497 - COOPERATIVE ASSOCIATIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/497.25.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:12Z","sha256":"e1c516471ec659f6813b40f2466757bda39d79c91b3e72d2d5e57a62ad253617","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-497.24","next":"us-ia/iowa-code-497.26"},"notice":"GroundRules: Original legal text. Not legal advice."}