Deadline rule
Annual. Most states expect corporations to hold annual shareholder and director meetings and keep written minutes; check the business corporation act and the company's bylaws.
Due date
Most states expect corporations to hold annual shareholder and director meetings and keep written minutes; check the business corporation act and the company's bylaws.
Who it applies to
C corporation, S corporation.
Form and agency
Meeting minutes · State business corporation acts; corporate bylaws
Notes
A record-keeping practice, not a government filing. Shown at fiscal year end.
Sources
- Utah Code Title 16, Chapter 10a — Utah Revised Business Corporation Actaccessed Oct 17, 2026