17-7507. Corporations; first annual report and annual report fee.
17-7507
17-7507. Corporations; first annual report and
annual report fee.
No corporation shall be required to file its first annual report under this
act, or pay any annual report fee required to accompany
such report, unless such corporation has filed its articles of incorporation or
foreign corporation application at
least 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.