Iowa Code § 492.9

Certificate of issuance of stock
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Itshall be the duty of every corporation to filea certificate under oath with the secretary of state, within thirty days after the issuance of any capital stock, stating the date of issue, the amount issued, the sum received therefor, ifpayment be made in money, or the property or thing taken, if such be the method of payment. If the corporation failsto file said certificate of issuance of stock within the thirty-day period herein provided, it may thereafter filethe same upon firstpaying to the secretary of state a penalty of ten dollars when the said certificate isoffered for filing. Provided further that the penalty herein provided for is firstpaid and provided the said report contains the specific information required by this section as to the issuance of any capital stock not previously reported, then the firstannual report filed by such corporation following such failure to comply with the provisions of this section, shall be received by the secretary of state as a compliance with this section. [S13, §1641-c; C24, 27, 31, 35, 39, §8416; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §492.9]

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