Iowa Code § 437.4

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Upon receipt of the statements from the companies, the department of revenue shall examine the statements, and ifthe department deems them insufficient, and that further information is required, the department shall require the company making the statements to make other or further statement as the department deems necessary, notifying the company by mail. [SS15, §1346-l; C24, 27, 31, 35, 39, §7092; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.4]

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