§ 55-16-22. Annual report.
§ 55‑16‑22. Annual report.
(a) Except as providedin subsections (a1) and (a2) of this section, each domestic corporation andeach foreign corporation authorized to transact business in this State shalldeliver an annual report to the Secretary of Revenue in paper form or, in thealternative, directly to the Secretary of State in electronic form asprescribed by the Secretary of State under this section.
(a1) Each insurancecompany subject to the provisions of Chapter 58 of the General Statutes shalldeliver an annual report to the Secretary of State.
(a2) A domesticcorporation governed by Chapter 55B of the General Statutes is exempt from thissection.
(a3) The annual reportrequired by this section shall be in a form jointly prescribed by the Secretaryof Revenue and the Secretary of State. The Secretary of Revenue shall providethe form needed to file an annual report. The Secretary of State shallprescribe the form needed to file an annual report electronically and shallprovide this form by electronic means. The annual report shall set forth all ofthe following:
(1) The name of thecorporation and the state or country under whose law it is incorporated.
(2) The street address,and the mailing address if different from the street address, of the registeredoffice, the county in which its registered office is located, and the name ofits registered agent at that office in this State, and a statement of anychange of such registered office or registered agent, or both.
(3) The address andtelephone number of its principal office.
(4) The names, titles,and business addresses of its principal officers.
(4a) Repealed by SessionLaws 1997‑475, s. 6.1, effective January 1, 1998.
(5) A brief descriptionof the nature of its business.
If theinformation contained in the most recently filed annual report has not changed,a certification to that effect may be made instead of setting forth theinformation required by subdivisions (2) through (5) of this subsection.
(b) Information in theannual report must be current as of the date the annual report is executed onbehalf of the corporation.
(c) An annual reporteligible to be delivered to the Secretary of Revenue is due by the due date forfiling the corporation's income and franchise tax returns. An extension of timeto file a return is an extension of time to file an annual report. At theoption of the filer, an annual report may be filed directly with the Secretaryof State in electronic form. An annual report required to be delivered to theSecretary of State is due by the fifteenth day of the third month following theclose of the corporation's fiscal year.
(d) If an annual reportdoes not contain the information required by this section, the Secretary ofState shall promptly notify the reporting domestic or foreign corporation inwriting and return the report to it for correction. If the report is correctedto contain the information required by this section and delivered to theSecretary of State within 30 days after the effective date of notice, it isdeemed to be timely filed.
(e) Amendments to anypreviously filed annual report may be filed with the Secretary of State at anytime for the purpose of correcting, updating, or augmenting the informationcontained in the annual report.
(f) Expired.
(g) When a statement ofchange of registered office or registered agent is filed in the annual report,the change shall become effective when the statement is received by theSecretary of State.
(h) If the Secretary ofState does not receive an annual report within 120 days of the date the returnis due, the Secretary of State may presume that the annual report isdelinquent. This presumption may be rebutted by receipt of the annual reportfrom the Secretary of Revenue or by evidence of delivery presented by thefiling corporation. (1989, c. 265, s. 1; 1989 (Reg. Sess., 1990), c. 1066, s. 32(a); 1993,c. 218, s. 2; 1997‑475, s. 6.1; 2003‑233, s. 3.)