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- Alaska Statutes.
- Title 10. Corporations and Associations
- Chapter 6. Alaska Corporations Code
- Section 811. Filing of Biennial Report.
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. Contents of Biennial Report.
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. Filing Notice of Change of Officers, Directors, Five Percent Shareholders, and Alien Affiliates.
AS 10.06.811. Filing of Biennial Report.
- (a) A biennial report of a domestic or foreign corporation shall be filed with the department and is due before January 2
of the filing year. A domestic corporation filing articles of incorporation and a foreign corporation receiving a
certificate of authority during an even-numbered year must file the biennial report each even-numbered year. A domestic
corporation filing articles of incorporation and a foreign corporation receiving a certificate of authority during an
odd-numbered year must file the biennial report each odd-numbered year. The biennial report is delinquent if not filed
before February 1 of each odd or even year as provided in this section. Delinquent returns are subject to the penalty
in AS 10.06.815
- (b) Proof to the satisfaction of the commissioner that on or before February 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.
- (c) The commissioner shall file the report if it conforms to the requirements of this chapter. If the commissioner finds
that the report does not conform to the requirements of this chapter, the report shall promptly be returned 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 April 1 of the year in which it is due, the
penalties for failure to file the report within the time provided in AS 10.06.815
do not apply.
- (d) Upon receipt of a form from the commissioner, a domestic or foreign corporation must file a biennial report within six
months after original incorporation or authorization to transact business in this state.
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