| NORTH DAKOTA |
| Name |
Must contain words Corporation, Company, Incorporated, Inc., Co., Corp., Corporations, Limited-Liability Company, Limited, L.L.C., LLC or Ltd. Fictitious name filing fee is $25. |
| Information about Directors and Officers |
Company must have at least one Director, who can hold all officer positions. At least 18 years old, but no residence requirement. It is required to list Directors in the Articles of Incorporation, but no requirement to list Officers. |
| Requirements for address |
Home or Office street can be considered as company address. P.O. Box is not admissible. |
| Registered Agent |
Registered Agent is required if you do not live or have an office in North Carolina. Otherwise, you can be your Own registered Agent, but you must provide your Social Security Number as your Corporation's resident Agent. |
| Shares/Stock information |
You may authorize up to 50.000 shares at $1 par or 500,000 at no par value stock and incur the minimum license fee of $50. Initial filing fees may change on increase in shares or par value. |
| Annual statement |
File an annual report with the Secretary of State within 60 days following the last day of the month in which the Corporation was incorporated. The fee is $10. |
| State fees |
$125 State filing fee. |
| Income tax rate |
First $3,000 of taxable income, 3%; $3,000 to $8,000, 4 1/2%, $8,000 to $20,000, 6%; $20,000 to $30,000, 7 1/2%; $30,000 to $50,000, 9%; over $50,000, 10 1/2%. |
| Franchise tax |
$1.50 per $1000 of issued and outstanding capital stock, surplus and undivided profits allocable to North Carolina. Minimum tax is $35. |
| S Corporations |
S Corporation status is recognized by the State. A separate State election from the federal election is not required. |
| License requirements |
Most businesses must obtain a license and pay a fee if operating in the State. Check with the State to make sure your business is complying with the license requirements for your particular profession. |
| Corporate records |
A shareholder list and minutes of shareholders meetings must be kept at a registered office or principal place of business of the Corporation. |
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