§415A-22  Annual report.  (a)  The
annual report of each professional corporation shall be delivered to the
director for filing and shall set forth:



(1)  The name of the corporation;



(2)  The profession or professions that it is or are
actually engaged in;



(3)  The mailing address of its principal office, the
street address of its registered office in this State, and the name of its
registered agent at its registered office in the State;



(4)  The names and addresses of the directors and
officers of the corporation;



(5)  A statement of the aggregate number of shares
which the corporation has authority to issue, itemized by classes, if any;



(6)  A statement of the aggregate number of shares
issued by the corporation, itemized by classes, if any; and



(7)  A statement that all of the shareholders, not
less than one-half of the directors, and all of the officers other than the
secretary and treasurer of the corporation are qualified persons with respect
to the corporation.



(b)  The annual report shall be filed within
the time periods prescribed in subsections (c) and (d).



(c)  Notwithstanding any of the provisions of
this chapter to the contrary, annual reports reflecting the period from January
1, 2002, through December 31, 2002, that would otherwise be required may be
voluntarily filed with the department director if the annual report complies
with the requirements of this section.



(d)  Effective January 1, 2003, for
professional corporations whose date of incorporation in this State falls
between:



(1)  January 1 and March 31, an annual report shall be
filed on or before March 31 of each year and shall reflect the state of the
corporation's affairs as of January 1 of the year when filed;



(2)  April 1 and June 30, an annual report shall be
filed on or before June 30 of each year and shall reflect the state of the
corporation's affairs as of April 1 of the year when filed;



(3)  July 1 and September 30, an annual report shall
be filed on or before September 30 of each year and shall reflect the state of
the corporation's affairs as of July 1 of the year when filed; and



(4)  October 1 and December 31, an annual report shall
be filed on or before December 31 of each year and shall reflect the state of
the corporation's affairs as of October 1 of the year when filed;



provided that if a professional corporation is
incorporated in the same year in which the annual report is due, the
professional corporation shall not be required to file an annual report for
that year.  Thereafter, the professional corporation shall comply with the
requirements of this section. [L 1985, c 259, pt of §1; am L 1987, c 135, §126;
am L 2000, c 219, §28; am L 2002, c 130, §78; am L 2003, c 124, §42]