Arkansas
Franchise taxes are payable without penalty through May 1, 2006 and may be paid online at www.sos.arkansas.gov.

Kansas
SB 37 effective January 1, 2006 eliminated the 90-day extension period to file annual reports which are due April 15 (the 15th day of the 4th month for fiscal year filers). http://www.kslegislature.org/bills/2006/37.pdf

Kentucky
Business entities registered in the Commonwealth of Kentucky can obtain 2006 annual reports from the Secretary of State website and file online by June 30. www.sos.ky.gov/annualreports.

Michigan
Public Law 212 of 2005 reduced fees for profit corporations effective January 1, 2006.
The minimum fee is $50.00 for up to 60,000 initial authorized shares and increases in authorized shares for a domestic corporation, and the fee is $100.00 for 60,000 to 1 million shares. Foreign profit corporations qualified to do business in Michigan pay for authorized shares attributable to Michigan which is determined by multiplying the number of authorized shares by the most recent apportionment percentage used in computation of the single business tax. Public Law 212-220 provided for four options of expedited services – 1 hour, 2 hour, same day and 24 hours. The new laws also require Michigan filing offices to accept electronic filings by December 2006. Additional information including descriptions of the expedited service options and fees can be accessed from http://www.michigan.gov/printerFriendly/0,1687,7-154--133939--,00.html.

Nebraska
Domestic and Foreign Occupation Tax Reports are filed biennially in even numbered years only. The 2006-2007 tax reports were mailed the last week in December.

New York
Chapter 316 of the Laws of 2005 effective January 1, 2006 amended several aspects of the law regarding real and assumed names of corporations and other business entities. An education corporation formed or authorized under the Education Law may not file a certificate of assumed name with the Department of State unless the consent of the Board of Regents is attached. An education corporation which filed a certificate of assumed name prior to January 1, 2006 must file a copy of the certificate with the Education Department no later than March 31, 2006. The complete text can be viewed by searching Chapter No. 316 at http://public.leginfo.state.ny.us/menugetf.cgi.

SB 85 (same as AB 1075 and 7383) which clarifies the publication of notice requirements for LLCs and partnerships was sent to the governor December 30, 2005. The bill can be accessed at http://assembly.state.ny.us/leg/?bn=S00085.

Nevada
SB 199 effective July 1, 2006 adopted the Uniform Partnership Act (1997), and Section 26 permits voluntary general partnership filings at the Secretary of State.
http://www.leg.state.nv.us/statutes/73rd/Stats200505.html#Stats200505page421

New Jersey
SB 204 (2004) signed by governor and chaptered as Chapter No. 283 on January 9, 2006 revises the Charitable Registration and Investigation Act to provide enhanced disclosure requirements and ease statutory compliance for smaller volunteer organizations. The bill text can be accessed from http://www.njleg.state.nj.us/bills/BillsByNumber.asp.

The New Jersey Department of the Treasury Division of Revenue is mailing notices to the registered agent of business entities registered in NJ with information required to comply with mandatory online filing of Annual Reports on the NJ Business Gateway Services. The notice is sent three months prior to the filing date of the annual report. NJ no longer sends paper annual reports. Corporations no longer will be able to file the paper CAR-100 with the Corporate Business Tax Return (CBT), and the formation or registration date will become the due date for filing. Any outstanding annual report due prior to the 2005 fiscal period will retain its original due date but must be submitted electronically. Elimination of paper forms does not change the annual report filing and payment requirements. Annual fees are $50.00 for profit corporations, LP, LLP and LLC and $25.00 for non-profit corporations. Additional information can be accessed from the website of NJ Business Gateway Services at www.nj.gov/njbgs.

Oregon
SB 259 effective January 1, 2006 permits directors of nonprofit corporations to electronically conduct meetings and consents authorizing board action without a meeting.
http://www.leg.state.or.us/05reg/measpdf/sb0200.dir/sb0259.en.pdf

International

British Virgin Islands
Amendments to the BVI Business Companies Act, 2004 complete the transition from the International Business Companies Act, 1984. Companies formed under the IBC act can adopt new memoranda and articles of association governed by the new act or wait until January 1, 2007 to become automatically re-registered under the new act. Restricted purpose companies, segregated portfolio companies and companies limited by guarantee are permitted under the new act. A company creating a security interest or mortgage over its property must keep a register of charges at its registered office, and the new act allows optional registration of charges at the Registrar of Corporate Affairs by either the company or the chargee (secured party).

Province of Quebec
Amendments to the Act Respecting the Legal Publicity of Sole Proprietorships, Partnerships and Legal Persons came into effect January 1, 2006 which permit legal persons (corporations) formed in Quebec to file an Information Return for the Quebec Enterprise Register (Form LE-630) when filing a tax return with the Minster of Revenue of Quebec (MRQ) in the 6 months following financial year end. Extra-provincial legal persons (corporations formed outside of Quebec with no establishment in Quebec) must file an Annual Declaration at the Enterprise Registrar between May 15 and November 15 and are not permitted to make a joint filing with Revenue.

Motor Vehicle Updates

Washington
Effective immediately Washington State requires scale weights for all vehicles applying for registration within the state. They will accept weights that are included on out of state titles or MSO's but if it's not available on either one of them a valid weight slip or ticket will be required.

Iowa
The Iowa Dept. of Transportation has raised their fee to add a lien to a title. Effective immediately the cost will be $10.00 per lien.