Arizona

The Arizona Corporation Commission Corporations Division announced that effective October 1, 2008 it will no longer mail corporation annual report forms. Instead corporations will receive a notice several months before the due date reminding the corporation to file the annual report online or by mail or to request a report to be mailed or faxed to the corporation. The state’s notice can be accessed at
http://www.azcc.gov/Divisions/Corporations/AnnRpts/ARfilingoptions.asp

California

Assembly Bill 2944 was vetoed by the governor September 30. The enrolled bill if signed by the governor would have amended Section 309 of the Corporations Code to provide that directors could consider specified factors, including among others the effect the corporation's actions would have on the prospects for potential growth, the economy of the state and nation, community and societal considerations, and the environment. Bill text can be accessed at
http://www.leginfo.ca.gov/pub/07-08/bill/asm/ab_2901-2950/ab_2944_bill_20080911_enrolled.html

Senate Bill 1396 (Chapter 405) signed September 27 by governor and effective January 1, 2009 authorizes county recorders to increase to $3.00 from $2.00 the fee to record any real estate instrument, paper or notice required or permitted by law to be recorded.
http://www.leginfo.ca.gov/pub/07-08/bill/sen/sb_1351-1400/sb_1396_bill_20080927_chaptered.html

Senate Bill 28 - extra session (Chapter 1) signed October 1 modifies the percentages of estimated taxes payable in installments if the amount of estimated tax exceeds the minimum franchise tax imposed on corporations.
http://www.leginfo.ca.gov/pub/07-08/bill/sen/sb_0001-0050/sbx1_28_bill_20081001_chaptered.html

Delaware

The 2008 Void/Cancelled Proclamation and lists of voided and cancelled entities will be published on the website of the Delaware Secretary of State Corporations Division until October 31, 2008. Go to
http://www.corp.delaware.gov/default.shtml

Hawaii

The Department of Commerce and Consumer Affairs (DCCA) Business Registration Division (BREG) effective October 1 will no longer automatically mail paper copies of annual report forms to business entities whose annual reports are due. The division has sent notice cards with information on how to file online at http://www.ehawaii.gov/annuals. For more information, go to http://hawaii.gov/dcca/areas/breg/main/whats_new/ and click on “State Business Registration Takes Steps to Go Green”.

Kansas

Effective November 1, 2008, the Kansas Secretary of State Business Services Division is adjusting certain fees: name reservation filings, $30.00 electronic and $35.00 paper; formation filing of for-profit articles, $85.00 electronic and $90.00 paper; letter of good standing, $10.00 electronic and $15.00 paper; certificate of good standing, $15.00 online and $20.00 paper; long-form good standing, $30.00 per fact.; UCC-1 and assignment, amendment and continuation, $10.00 electronic; and certified copy $15.00 paper.
http://www.kssos.org/other/business_services_fee_changes_081009.html#

Massachusetts

September 1, 2008 was effective date of changes under Chapter 182 of Laws of 2008 to amend the Limited Partnership and LLC statutes consistent with business corporation act: increase name reservations from 30 to 60 days; require consent of registered agent to appointment and provide for change and resignation of agent; require LP to file annual reports ($500 paper, $450 online), and provide for administrative dissolution for failure to file annual reports and reinstatement after administrative dissolution. For more information, go to
http://www.sec.state.ma.us/cor/cornotice2.htm

Michigan

The Department of Labor & Economic Growth mailed 2008 profit corporation delinquency notices. Domestic corporations file online and foreign corporations can file online or by mail. After August 31 a $50.00 penalty is due.
http://www.michigan.gov/dleg/0,1607,7-154-35299_35413-199625--,00.html

New York

Senate Bill 8633 (Chapter 616) signed by governor and effective September 25 enables certain banking corporations to elect to be taxed under the franchise tax on corporations.
http://assembly.state.ny.us/leg/?bn=S08633&sh=t

The NY Department of Taxation and Finance effective October 16 will no longer communicate with a service company such as CSC on behalf of a business entity unless the entity authorizes CSC to act as its representative in a Power of Attorney (POA).  Tax consents of the Tax Commissioner are required prior to filing a voluntary dissolution, surrender of authority or an application for authority in which the entity has been conducting business prior to qualifying at the Department of State Corporations Division.  A fillable Form POA-1 and Instructions can be accessed at http://www.tax.state.ny.us/pdf/2000/fillin/misc/poa1_500_fill_in.pdf

The NY Department of Taxation and Finance requires corporations to e-file all general business and NYS S corporation (Article 9-A) returns and extensions beginning on January 1, 2009, and electronically pay the balance due on those tax documents if the corporation meets the following conditions: does not use a tax return preparer to prepare Article 9-A general business corporation and S corporation tax returns; uses tax preparation software that has been approved by New York State for e-filing business corporation and S corporation tax returns; and has broadband internet access.  More information and FAQ can be accessed at
http://www.tax.state.ny.us/elf/elf_busn_mandate.htm

Wisconsin

The Wisconsin Department of Financial Institutions (DFI) began on September 24 to
provide notices pertaining to administrative dissolution to corporations and LLCs in delinquent status with required annual report filings from 1995 and forward.  For more information, go to http://www.wdfi.org/corporations/ and scroll down to What’s New.

Federal

Senate Bill 3325, the “Prioritizing Resources and Organization for Intellectual Property Act of 2008”, was signed by the President October 13 as Public Law No. 110-403. The bill relates to criminal enforcement of IP laws against violations in all works and gives priority to cases with nexus to terrorism and organized crime.  Bill text can be accessed at
http://www.thomas.gov/cgi-bin/bdquery/z?d110:SN03325:|TOM:/bss/d110query.html|

The Puerto Rico Department of State Corporations Division announced a change in procedure and will not process orders for good standings or amendments or other filings submitted to reflect changes for corporations on file, unless the entities are in good standing with annual report compliance. The Department of State maintains paper files for corporations and LLCs on file and has not yet placed 2007 annual reports filed in 2008 in the entities’ respective files. Therefore, if a corporation requests a good standing, or submits for filing a name change amendment or similar change, the Department of State will not issue the good standing, or will reject the submitted filing, unless the entity also submits a copy of its file-stamped 2007 annual report to evidence its good standing. Dissolution and withdrawal filings must be accompanied by an annual report and fees for the current year. If you have any questions, contact a Customer Service Representative at 877-603-3095.