48-66-203 - Annual report for secretary of state. - Tennessee Statutes

48-66-203. Annual report for secretary of state.

(a)  Each domestic corporation, and each foreign corporation authorized to transact business in this state, shall deliver to the secretary of state an annual report that sets forth:

     (1)  The name of the corporation and the state or country under whose law it is incorporated;

     (2)  The street address, including the zip code, of its registered office, the county in which the office is located, and the name of its registered agent at that office in this state;

     (3)  The street address, including the zip code, of its principal office;

     (4)  The names and business addresses, including the zip code, of its directors and principal officers; provided, that corporations which are exempt from the payment of income tax under § 501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)) and are currently operating shall not be required to comply with this subdivision;

     (5)  If a domestic corporation, a statement that the corporation is a public benefit corporation or a mutual benefit corporation;

     (6)  If a foreign corporation, a statement whether the corporation, if it had been incorporated in this state, would be a public benefit or mutual benefit corporation;

     (7)  If a domestic religious corporation, a statement to that effect; and

     (8)  The federal employer identification number (FEIN) of the corporation, or its corporation control number as assigned by the secretary of state.

(b)  The information in the annual report must be current as of the date the annual report is executed on behalf of the corporation.

(c)  Every corporation shall file the annual report with the secretary of state on or before the first day of the fourth month following the close of the corporation's fiscal year, if a domestic corporation or a foreign corporation.

(d)  The secretary of state shall make a report to the commissioner of revenue, by the fifteenth day of each month, of any and all new corporations that have been licensed or authorized to operate in the state during the preceding month, giving the name and address of each new corporation, foreign or domestic.

(e)  The secretary of state shall furnish the commissioner of revenue, by the fifteenth day of each month, a list of all corporations that have surrendered their charter, have had their charter revoked, or have ceased to do business in the state during the preceding month.

[Acts 1987, ch. 242, § 16.22; 1989, ch. 445, §§ 24, 25; 1990, ch. 848, §§ 3-5; 1991, ch. 188, § 14.]