2023 Iowa Code › Title XII - BUSINESS ENTITIES › Chapter 490 - BUSINESS CORPORATIONS › Section 490.1621 - Biennial report for secretary of state.

490.1621 Biennial report for secretary of state.
1. Each domestic corporation shall deliver to the secretary of state for filing a biennial report that sets forth all of the following:
a. The name of the corporation.
b. The street and mailing addresses of its registered office and the name of its registered agent at that office in this state.
c. The street and mailing addresses of its principal office.
d. The names and business addresses of the president, secretary, treasurer, and one of the board of directors.
2. Each foreign corporation registered to do business in this state shall deliver to the secretary of state for filing a biennial report that sets forth all of the following:
a. The name of the foreign corporation and, if the name does not comply with section 490.401, an alternate name as required by section 490.1506.
b. The foreign corporation’s jurisdiction of formation.
c. The street and mailing addresses of the foreign corporation’s principal office and, if the law of the foreign corporation’s jurisdiction of formation requires the foreign corporation to maintain an office in that jurisdiction, the street and mailing addresses of that office.
d. The street and mailing addresses of the foreign corporation’s registered office in this state and the name of its registered agent at that office.
e. The names and business addresses of the president, secretary, treasurer, and one of the board of directors.
3. Information in the biennial report must be current as of the date the biennial report is signed on behalf of the corporation. The report shall be executed on behalf of the corporation and signed as provided in section 490.120 or by any other person authorized by the board of directors of the corporation.
4. The first biennial report shall be delivered to the secretary of state between January 1 and April 1 of the first even-numbered year following the calendar year in which a domestic corporation was incorporated or a foreign corporation was registered to do business in this state. Subsequent biennial reports must be delivered to the secretary of state between January 1 and April 1 of the following even-numbered calendar years. For purposes of this section, each biennial report shall contain information related to the two-year period immediately preceding the calendar year in which the report is filed.
5. If a biennial report does not contain the information required by this section, the secretary of state shall promptly notify the reporting domestic or foreign corporation in writing and return the report to it for correction. If the report is corrected to contain the information required by this section and delivered to the secretary of state within thirty days after the notice from the secretary of state becomes effective as determined in accordance with section 490.141, it is deemed to be timely filed.
6. The secretary of state may provide for the change of registered office or registered agent on the form prescribed by the secretary of state for the biennial report, provided that the form contains the information required in section 490.502. If the secretary of state determines that a biennial report does not contain the information required by this section but otherwise meets the requirements of section 490.502 for the purpose of changing the registered office or registered agent, the secretary of state shall file the statement of change of registered office or registered agent, effective as provided in section 490.123, before returning the biennial report to the corporation as provided in this section. A statement of change of registered office or agent pursuant to this subsection shall be executed by a person authorized to execute the biennial report.
89 Acts, ch 288, §181
CS89, §490.1622
96 Acts, ch 1170, §20, 21; 97 Acts, ch 171, §20; 2010 Acts, ch 1100, §19; 2021 Acts, ch 165, §205, 216, 230
C2022, §490.1621
2022 Acts, ch 1021, §146; 2022 Acts, ch 1058, §14
Referred to in §455B.397, 455B.430, 490.120, 490.121, 490.125, 490.128, 490.140, 490.141, 490.502, 490.1420, 490.1601, 490.1801
See Code editor’s note on simple harmonization at the beginning of this Code volume
Subsection 4 amended