{"data":{"id":"us-ia/iowa-code-498.28","jurisdiction":"us-ia","citation":"Iowa Code § 498.28","heading":"Cancellation.","body":"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.","path":["Title XII - BUSINESS ENTITIES (Ch. 486 - 504C)","Chapter 498 - NONPROFIT COOPERATIVE ASSOCIATIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/498.28.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:12Z","sha256":"117f8a4214afff30e388407eb8331e8171c66d4d20a4baf21279432f1502d475","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-498.27","next":"us-ia/iowa-code-498.29"},"notice":"GroundRules: Original legal text. Not legal advice."}