TITLE 14
CORPORATIONS, PARTNERSHIPS, AND ASSOCIATIONS
ARTICLE 16
RECORDS AND REPORTS
14-3-1622. Annual registration of corporation.
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Each domestic corporation and each foreign corporation authorized to transact business in this state shall deliver to the Secretary of State for filing an annual registration that sets forth:
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The name of the corporation and the state or country under whose law it is incorporated;
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The street address and county of its registered office and the name of its registered agent at that office in this state;
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The mailing address of its principal office, if any; and
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The names and respective addresses of its chief executive officer, chief financial officer, and secretary, or individuals holding similar positions.
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Information in the annual registration must be current as of the date the annual registration is executed on behalf of the corporation.
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The first annual registration must be delivered to the Secretary of State between January 1 and April 1, or such other date as the Secretary of State may specify by rules or regulations, of the year following the calendar year in which a domestic corporation was incorporated or a foreign corporation was authorized to transact business. Subsequent annual registrations must be delivered to the Secretary of State between January 1 and April 1, or such other date as the Secretary of State may specify by rules or regulations, of the following calendar years.
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The initial annual registration of a domestic corporation shall be filed within 90 days after the day its articles of incorporation are delivered to the Secretary of State for filing. However, the initial annual registration of a domestic corporation whose articles of incorporation are delivered to the Secretary of State for filing subsequent to October 1 shall be filed between January 1 and April 1 of the year next succeeding the calendar year in which its certificate of incorporation is issued by the Secretary of State.
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If an annual registration does not contain the information required by this Code section, the Secretary of State shall promptly notify the reporting domestic or foreign corporation in writing and return the report to it for correction. If the report is corrected to contain the information required by this Code section and delivered to the Secretary of State within 30 days after the effective date of notice, it is deemed to be timely filed.
(Code 1981, §14-3-1622, enacted by Ga. L. 1991, p. 465, § 1; Ga. L. 1993, p. 1231, § 29; Ga. L. 1999, p. 405, § 21.)
Note to 1993 Amendment
The 1993 amendment amended subparagraph (a)(1) to require submission of an employee identification number with the annual registration.
The 1993 amendment also added subparagraph (d) which mandates a different filing schedule for the initial annual registration of a domestic corporation.
RESEARCH REFERENCES
Am. Jur. 2d.
- 36 Am. Jur. 2d, Foreign Corporations,
§
205 et seq.
C.J.S.
- 19 C.J.S., Corporations,
§
989 et seq.
ALR.
- Persons liable under statutes imposing, upon directors, officers, or trustees of a corporation, personal liability for its debts on account of their failure to file or publish reports, required by law, as to corporate matters, 39 A.L.R.3d 428.