{"data":{"id":"us-ia/iowa-code-523i.814","jurisdiction":"us-ia","citation":"Iowa Code § 523I.814","heading":"Unified annual reports.","body":"The commissioner shall permit the filing of a unified report in the event of commonly owned or affiliated cemeteries if each cemetery is separately identified and separate records are maintained for each cemetery.","path":["Title XIII - COMMERCE (Ch. 505 - 554I)","Chapter 523I - IOWA CEMETERY ACT","Subchapter VIII - PERPETUAL CARE CEMETERIES — REQUIREMENTS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/523I.814.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:14Z","sha256":"16dddca76ff90f531347fb09f57fa7e6cafe296d6b53f611ae0ad586bb7fcaa7","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-523i.813","next":"us-ia/iowa-code-524.101"},"notice":"GroundRules: Original legal text. Not legal advice."}