17-7507.   Corporations; first annual report andannual report fee.No corporation shall be required to file its first annual report under thisact, or pay any annual report fee required to accompanysuch report, unless such corporation has filed its articles of incorporation orforeign corporation application atleast six months prior to the last day of its tax period.

      History:   L. 1972, ch. 54, § 7;L. 1988, ch. 99, § 2;Revived and amend., L. 1988, ch. 100, § 2;L. 2002, ch. 185, § 45;L. 2004, ch. 171, § 23;L. 2005, ch. 157, § 14; Jan. 1, 2006.