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Kentucky · Snapshot 09/05/2026

KRS 14A.6-010: Annual report.

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    (1) Each entity and each foreign entity authorized to transact business in this

    Commonwealth shall deliver to the Secretary of State for filing an annual report

    that sets forth:

    (a) The name of the entity or foreign entity and the state or country under

    whose law it is organized;

    (b) The address of its registered office and the name of its registered agent

    at that office in this Commonwealth;

    (c) The address of its principal office; and

    (d) With respect to each:

    1. Corporation, not-for-profit corporation, cooperative, association, or

    limited cooperative association, whether domestic or foreign:

    a. The name and business address of the secretary or other

    officer with responsibility for authenticating the records of the

    entity;

    b. The name and business address of each other principal officer;

    and

    c. The name and business address of each director;

    2. Manager-managed limited liability company, whether domestic or

    foreign, the name and business address of each manager;

    3. Limited partnership, whether domestic or foreign, the name and

    business address of each general partner;

    4. Business trust, whether domestic or foreign, the name and business

    address of each trustee;

    5. Professional service corporation, domestic or foreign, a statement

    that each of the shareholders, not less than one-half (1/2) of the

    directors, and each of the officers other than secretary and treasurer

    is a qualified person; and

    6. Unincorporated nonprofit association, the name and business

    address of each manager.

    (2) Information in the annual report shall be current as of the date the annual

    report is executed on behalf of the entity or foreign entity.

    (3) The first annual report shall be delivered to the Secretary of State between

    January 1 and June 30 of the year following the calendar year in which an

    entity was organized or a foreign entity was authorized to transact business in

    this state. Subsequent annual reports shall be delivered to the Secretary of

    State between January 1 and June 30 of each following calendar year.

    (4) If an annual report does not contain the information required by this section,

    the Secretary of State shall promptly notify the entity or foreign entity in writing

    and return the report to it for correction, which notification may be

    accomplished electronically. For purposes of KRS 14A.2-130 or 14A.2-140, an

    annual report returned for correction shall not be deemed to have been

    delivered until it is returned and accepted by the Secretary of State.

    (5) An entity or foreign entity may amend the information in its last filed annual

    report by delivery of an amendment to the annual report to the Secretary of

    State for filing on such form as is provided by the Secretary of State.

    (6) An unincorporated nonprofit association that has filed a certificate of

    association is subject to this section.

    (7) The requirement to file an annual report shall not apply to:

    (a) A limited partnership governed as to its internal affairs by the Kentucky

    Uniform Limited Partnership Act as it existed prior to its repeal by 1988

    Ky. Acts ch. 284, sec. 65;

    (b) A partnership other than a limited liability partnership that has filed a

    statement of qualification pursuant to KRS 362.1-951 or a foreign limited

    liability partnership;

    (c) A foreign rural electric cooperative or foreign rural telephone cooperative

    not required to qualify to transact business by a filing with the Secretary of

    State; or

    (d) An unincorporated nonprofit association that has not filed a certificate of

    association.

    Collected 2026-09-05T20:48:32Z. Source file · JSON

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