2009 Iowa Code
Title 12 - Business Entities
Subtitle 2 - Business and Professional Corporations and Companies
CHAPTER 490 - BUSINESS CORPORATIONS
490.1422 - REINSTATEMENT FOLLOWING ADMINISTRATIVE DISSOLUTION.

        490.1422  REINSTATEMENT FOLLOWING ADMINISTRATIVE
      DISSOLUTION.
         1.  A corporation administratively dissolved under section
      490.1421 may apply to the secretary of state for reinstatement at any
      time after the effective date of dissolution.  The application must
      meet all of the following requirements:
         a.  Recite the name of the corporation at its date of
      dissolution and the effective date of its administrative dissolution.

         b.  State that the ground or grounds for dissolution have been
      eliminated.
         c.  If the application is received more than five years after
      the effective date of dissolution, state a corporate name that
      satisfies the requirements of section 490.401.
         d.  State the federal tax identification number of the
      corporation.
         2. a.  The secretary of state shall refer the federal tax
      identification number contained in the application for reinstatement
      to the department of revenue.  The department of revenue shall report
      to the secretary of state the tax status of the corporation.  If the
      department reports to the secretary of state that a filing
      delinquency or liability exists against the corporation, the
      secretary of state shall not cancel the certificate of dissolution
      until the filing delinquency or liability is satisfied.
         b. (1)  If the secretary of state determines that the
      application contains the information required by subsection 1, and
      that a delinquency or liability reported pursuant to paragraph
      "a" has been satisfied, and that the information is correct, the
      secretary of state shall cancel the certificate of dissolution and
      prepare a certificate of reinstatement that recites the secretary of
      state's determination and the effective date of reinstatement, file
      the certificate of reinstatement, and deliver a copy to the
      corporation under section 490.504.
         (2)  If the corporate name in subsection 1, paragraph "c", is
      different than the corporate name in subsection 1, paragraph "a",
      the certificate of reinstatement shall constitute an amendment to the
      articles of incorporation insofar as it pertains to the corporate
      name.  A corporation shall not relinquish the right to retain its
      corporate name if the reinstatement is effective within five years of
      the effective date of the corporation's dissolution.
         3.  When the reinstatement is effective, it relates back to and
      takes effect as of the effective date of the administrative
      dissolution as if the administrative dissolution had never occurred.
      

         89 Acts, ch 288, § 154; 92 Acts, ch 1244, § 46; 93 Acts, ch 17, §
      1; 93 Acts, ch 126, § 7, 8; 94 Acts, ch 1053, §1; 96 Acts, ch 1170, §
      12, 13; 2003 Acts, ch 145, §286; 2006 Acts, ch 1089, §9--12
         Referred to in § 488.108, 490.401, 490A.401, 504.401, 504.403