Ga. Comp. R. & Regs. R. 590-7-4-.02 - New Registration Filings
(1)
Domestic Corporations. A newly formed domestic corporation shall file an initial annual registration on a form provided by the Commissioner and shall pay the fee required by the Code within 90 days after its articles of incorporation are filed or become effective. If the articles of incorporation are delivered for filing subsequent to October 1, the initial annual registration shall be filed between January 1 and April 1 of the year next succeeding the calendar year in which the certificate of incorporation is issued. A certificate of existence for the newly formed corporation may be issued by the Commissioner from the date of incorporation until the date that the 90 day initial annual registration is due to be filed.
(2)
Foreign Corporations. A newly qualified foreign corporation shall file an annual registration with the Commissioner on a form provided by the Commissioner, and pay the fee and penalties set forth in the Code, between January 1 and April 1 of the year following the calendar year of the new registration filing.
Notes
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