California
An article on the Franchise Tax Board Web site describes how to file a protective claim pending the outcome of litigation over California's annual LLC fee of $800 under Revenue & Taxation Code Section 17942. Superior Court issued a proposed statement of decision ruling that the LLC fee based on worldwide income violates the commerce and due process clauses.
http://www.ftb.ca.gov/professionals/taxnews/article/llcfee.html

Colorado
Beginning May 30, all trade names will be filed in the office of the Colorado Secretary of State Business Division. Forms from the Department of Revenue will not be accepted by the Secretary of State, since all trade name filings will be filed electronically with a $1 filing fee.
http://www.sos.state.co.us/pubs/business/tradename_notice2.htm

Georgia
HB 304 (Act No. 641), signed by the governor April 28 and effective July 1, regulates business, professional, and occupational taxes and fees.
http://www.legis.state.ga.us/legis/2005_06/sum/hb304.htm

HB 989 (Act No. 624), signed by the governor April 28 and effective July 1, changes sunset dates for superior court clerk real estate and personal property filing fees from 2010 to 2012.
http://www.legis.state.ga.us/legis/2005_06/sum/hb989.htm

Hawaii
Senate Bill 744, sent to the governor May 8, cleans up business registration laws and relates to false statements in service of process on surviving entity.
http://www.capitol.hawaii.gov/sessioncurrent/bills/sb744_hd1_.htm

Senate Bill 2248, sent to the governor May 8, relates to solicitation of funds for charitable purposes. http://www.capitol.hawaii.gov/sessioncurrent/bills/sb2248_hd1_.htm

Illinois
HB 4315 (Public Act No. 94-749), signed by governor May 9, amends the Solicitation for Charity Act and definitions of professional fund raiser and solicitor to include entities that receive and collect contributions. http://www.ilga.gov/legislation/publicacts/fulltext.asp?Name=094-0749

Iowa
Senate File 2374, signed by the governor April 26, makes several changes to the business entity statutes, including administration dissolution of LLCs for failure to file a biennial report and reinstatement following administrative dissolution. http://www.legis.state.ia.us/aspx/Cool-ICE/DisplayBills.htm and choose SF2374.

Maine
Legislative Document 2034 (Public Law, Chapter No. 531), effective April 4, allows a corporation formed under Title 13 of Maine Revised Statutes to merge or consolidate with a nonprofit corporation formed under Title 13-B. http://janus.state.me.us/legis/LawMakerWeb/externalsiteframe.asp?ID=280020452&LD=2034&Type=1&SessionID=6

Legislative Document 1761-Senate Bill 689 (Public Law, Chapter No. 608) provides an alternative tax calculation for purposes of the franchise tax on financial institutions based entirely on state assets. http://janus.state.me.us/legis/LawMakerWeb/externalsiteframe.asp?ID=280019880&LD=1761&Type=1&SessionID=6

Mississippi
The Mississippi Secretary of State Business Services Division indicated in May that reminders have not been mailed to the registered agent for corporations to file the annual report by the revised due date of June 1 which will be waived. Online filing can be accessed from
http://www.sos.state.ms.us/busserv/

New Hampshire
House Bill 1227 (Chapter No. 81), effective May 5, increases late filing fees from $25 to $50 for corporations, LLCs, partnerships, and investment trusts and provides for repayment by the state of certain late filing fees and reinstatement fees in excess of $50 between May 1, 2005 and June 30, 2006.
http://www.gencourt.state.nh.us/legislation/2006/HB1227.html

New York
Senate Bill 6831 was amended May 10, on its third reading, and would amend Chapter 767 of the Laws of 2005 that becomes effective June 1, requiring notices relating to business entities to be published for 6 weeks. SB 6831 may be accessed from
http://www.assembly.state.ny.us/leg/?bn=S06831

Senate Bill 7584, introduced April 26, would repeal certain provisions of the publication requirements. SB 7584 can be accessed from
http://www.assembly.state.ny.us/leg/?bn=S07584&sh=t

Tennessee
Senate Bill 3324 (Chapter No. 620), signed by governor May 5, makes changes to the Revised LLC Act and enacts the TN Revised Nonprofit LLC Act effective July 1.
http://www.legislature.state.tn.us/bills/currentga/BILL/SB3324.pdf

Vermont
House Bill 678 (Act No. 122), signed by governor May 2, allows formation of a sponsored captive insurance company as a nonprofit corporation or a manager-managed LLC.
http://www.leg.state.vt.us/docs/legdoc.cfm?URL=/docs/2006/acts/ACT122.HTM

Washington
SB6463, effective June 7, permits banks, savings banks, and holding companies for banks to organize as or convert to LLCs.
http://www.leg.wa.gov./pub/billinfo/2005-06/pdf/bills/session%20Law%202006/6463.SL.pdf

SB 6596, effective June 7, revised provisions of the Washington Business Corporations Act regarding dissolution of Washington corporations and claims arising after dissolution.
http://www.leg.wa.gov./pub/billinfo/2005-06/pdf/bills/session%20Law%202006/6596.SL.pdf

International Jurisdictions

Commonwealth of Puerto Rico
The House of Representatives and Senate approved May 12-13 a solution to the funding crisis, which caused the closing of non-essential government agencies including the Department of State Corporations Division effective May 1.

Federal Canada
Effective July 1, amendments to the Canada Business Corporations Regulations, 2001 changing annual return filing requirements will come into force. The filing deadline changes from six months after taxation year-end to within 60 days following the anniversary date of incorporation, amalgamation, or continuance.
http://corporationscanada.ic.gc.ca/epic/internet/incd-dgc.nsf/en/cs03184e.html

Motor Vehicle Updates

Colorado
CO DMV has combined the application for title and registration, verification of vehicle identification number, and the Colorado dealer statement. This form now has two pages instead of one. The new application form number is DR2395(1-27-06).

Iowa
Iowa requires the lien holder's residential street address on the title application; it will be rejected if a P.O. Box is used. The state is enforcing the primary user residential (in-state) address on the title application located under the section labeled primary user #1. This will require the driver's full name, driver license number, and date of birth.

Wisconsin
The Emissions Program Area consists of Kenosha, Milwaukee, Ozaukee, Racine, Sheboygan, Washington, and Waukesha counties. Emission tests are required on automobiles and trucks with a manufacturer's gross vehicle weight equal to or less than 10,000 lbs.