Time for filing annual report.
The first annual report shall be delivered to the
Office of the Secretary of State before the first day of the second month of the year following the
year in which a filing entity or qualified foreign entity, except a bank organized pursuant to § 51A-3-1.1 and limited partnership organized pursuant to chapter 48-7, was authorized to transact business.
The subsequent annual report shall be delivered to the Office of the Secretary of State by the same
date each subsequent year.