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By Eric Geringswald | CSC
Corporations are no longer required to file an annual report with Alabama’s Secretary of State. The legislation repealing the requirement went into effect on October 1, 2024. Corporations must still file a business privilege tax return with the state’s Department of Revenue.
The change is one of more than 50 amendments made to the state’s laws governing business entities in 2024. Other changes include updated provisions regarding ratification of defective actions and taxation of pass-through entities, as well as a new chapter governing statewide trade associations.
The changes are captured in the 2025 edition of CSC Publishing’s Alabama Laws Governing Business Entities Annotated. Our Table of Sections Affected lists the statutes that were added and amended, and our Legislative Analysis briefly summarizes significant changes in the law.
The book features the full text of Title 10A—Alabama Business and Nonprofit Entities Code from Michie’sTM Alabama Code, as well as a curated selection of related statutes covering securities, civil practice, trademarks, and taxation, along with selected chapters from the Uniform Commercial Code. Relevant chapters from the Alabama Administrative Code are also included.
The book is fully annotated with the latest case notes from courts interpreting the law. A Fee Schedule lists filing fees for business services provided by Alabama’s Secretary of State. Readers also get online access to more than 60 Alabama forms for incorporation/formation, qualification, mergers, dissolution, and name reservation for all entity types via the LexisNexis® Store download center.
Alabama Laws Governing Business Entities Annotated is available as a softbound book or as an eBook, compatible with dedicated eReader devices, computers, tablets, and smartphones that use eReader software or applications. It is also available on the LexisNexis® Digital Library.
To learn more about the 2025 Edition of Alabama Laws Governing Business Entities Annotated, call 1.800.533.1637 or visit us online at www.lexisnexis.com/csc.