Iowa Code

Iowa Code § 432.3 (2026)

Receipts — certificate of authority

✓ current as of July 2026

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At the time of filing the annual tax return and the final payment of said taxes, said companies and associations shall take duplicate receipts therefor, one of which shall be filed with the commissioner of insurance, and upon filing of said receipt, and not until then, the commissioner of insurance shall issue the annual certificate as provided by law. [C73, §807; C97, §1333; S13, §1333; C24, 27, 31, 35, 39, §7023; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §432.3; 81 Acts, ch 142, §2]

Notes of Decisions

Cited in 1 case, 1960–1960 · leading case: Iowa Mut. Tornado Ins. Ass'n v. Timmons, 105 N.W.2d 209 (Iowa 1960).

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Iowa Mut. Tornado Ins. Ass'n v. Timmons, 105 N.W.2d 209 (Iowa 1960). · cites it 2× “Two percent of gross amount of premiums * * * received during the preceding calendar year by every company * * * on contracts of insurance other than life for business done in this state * * Section 432.3 provides: “At the time of paying said taxes, said companies and…”

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