Iowa Code

Iowa Code § 490.1420 (2026)

Grounds for administrative dissolution

✓ current as of July 2026

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The secretary of state may commence a proceeding under section 490.1421 to dissolve a corporation administratively, if any of the following apply:

1. The corporation does not pay within sixty days after they are due any fees, taxes, interest, or penalties imposed by this chapter or other laws of this state.

2. The corporation does not deliver its biennial report required by section 490.1621 to the secretary of state within sixty days after it is due.

3. The corporation is without a registered agent or registered office in this state for sixty days or more.

4. The secretary of state has not been notified within sixty days that the corporation’s registered agent or registered office has been changed, that its registered agent has resigned, or that its registered office has been discontinued.

5. The corporation’s period of duration stated in its articles of incorporation expires. 89 Acts, ch 288, §152; 96 Acts, ch 1170, §9, 10; 97 Acts, ch 171, §14; 2010 Acts, ch 1100, §18; 2021 Acts, ch 165, §178, 230 Referred to in §490.1421 \n

Notes of Decisions

Cited in 2 cases, 1994–2000 · leading case: Ezzone v. Riccardi, 525 N.W.2d 388 (Iowa 1994).

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Ezzone v. Riccardi, 525 N.W.2d 388 (Iowa 1994). · cites it 4× “130 (1987) (now Iowa Code section 490.1420 (1993)). Plaintiffs argue they possess any right of action previously held by the corporation.”

In Re Quad City Minority Broadcasters, Inc., 252 B.R. 773 (Bankr. S.D. Iowa 2000). · cites it 2× “If the corporation does not correct each ground for dissolution or demonstrate to the reasonable satisfaction of the secretary of state that each ground determined by the secretary of state does not exist within sixty days after service of the notice is perfected under section…”

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