Rule 590-7-1-.11 - Compliance with Filing Requirements(1) Any corporation or foreign corporation that files for voluntary dissolution, withdrawal, or merger out of existence between January 1 and April 1 of any year must file an annual registration for that calendar year and pay the required fees.(2) Any corporate document or transaction that is filed after April 1 of a calendar year must be accompanied by any currently or previously due annual registration, including the initial annual registration required by law to be filed by newly formed corporations.(3) A corporate filing made by a Georgia corporation within 90 days of its date of incorporation must have an initial annual registration on file, as required by the Code, before the corporate filing will be processed.(4) Articles of incorporation that are submitted for filing by an entity converting to or electing to become a corporation shall not be accepted by the Secretary of State unless said entity has paid all fees and penalties required by the Code and the Rules, including annual registration fees.Ga. Comp. R. & Regs. R. 590-7-1-.11
O.C.G.A. §§ 14-2-130, 14-3-130, 14-5-23.
Original Rule entitled "Filing of Corporate Documents" adopted. F. Aug. 7, 1990; eff. Aug. 28, 1990, as specified by the Agency.Repealed: New Rule, same title adopted. F. Jul. 1, 1993; eff. July 21, 1993.Note: Subsequent ER adoptions of Rule filed by Agency; see "Admin. Hist."Amended: New title "Compliance with Filing Requirements." F. Nov. 26, 2018; eff. Dec. 16, 2018.