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- Alaska Statutes.
- Title 10. Corporations and Associations
- Chapter 20. Alaska Nonprofit Corporation Act
- Section 630. Filing of Biennial Report of Domestic and Foreign Corporations.
previous: Section 625
. Contents of Biennial Report.
next: Section 631
. Filing Notice of Change of Officers or Directors.
AS 10.20.630. Filing of Biennial Report of Domestic and Foreign Corporations.
- (a) The biennial report of a domestic or foreign corporation must be delivered to the commissioner before July 2 of the
reporting year. A domestic corporation filing its articles of incorporation and a foreign corporation receiving a
certificate of authority during an even-numbered year must file the biennial report before July 2 of each even-numbered
year. A corporation filing its articles of incorporation or receiving its certificate of authority during an
odd-numbered year must file the biennial report before July 2 of each odd-numbered year. The biennial report is
delinquent if not filed before August 1 of each odd or even year as provided in this section. Delinquent returns are
subject to the penalty prescribed in AS 10.20.325
- (b) [Repealed, Sec. 48 ch 170 SLA 1976].
- (c) Proof to the satisfaction of the commissioner that before August 1 the report was deposited in the United States mail
in a sealed envelope, properly addressed, with postage prepaid, is compliance with (a) of this section.
- (d) Upon finding that the report conforms to the requirements of this chapter, the commissioner shall file it. Upon
finding that it does not conform to the requirements of this chapter, the commissioner shall return it promptly to the
corporation for necessary corrections. If the report is corrected to conform to the requirements of this chapter and
returned to the commissioner in sufficient time to be filed before October 1 of the year in which it is due, the
penalties for failure to file the report provided in AS 10.20.645
do not apply.
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