Annual report requirements in Colorado (C.R.S. Title 7)

What C.R.S. § 7-90-501 requires

Section 7-90-501 of the Colorado Revised Statutes requires every Colorado entity (corporations, LLCs, and most other business forms) to file a Periodic Report with the Secretary of State. The report is due within two months after the corporation's anniversary month, and the fee is $10. Colorado does not accept paper filings; the entire process is online through the Secretary of State's portal.

Filing mechanics

The Periodic Report confirms the corporation's registered agent, the principal office address, and corporate-information particulars. The report does not require detailed disclosures of directors or officers (unlike California's Statement of Information). Filings can be completed in under five minutes, and any changes to registered agent or office can be made inline without a separate amendment fee.

Late filing and dissolution

If the Periodic Report is not filed by the deadline, the corporation enters delinquent status. Sustained delinquency leads to administrative dissolution under C.R.S. § 7-90-902. The Secretary of State provides notice before dissolution, and corporations have a window to cure before formal dissolution. Once dissolved, the corporation cannot conduct new business in Colorado.

What's distinctive about Colorado

Two features make Colorado distinctive. First, the $10 fee is one of the lowest in the US, which makes Colorado an attractive jurisdiction for holding companies that want low-cost ongoing maintenance. Second, the reinstatement regime under C.R.S. § 7-90-1003 has no time limit: a corporation dissolved decades ago can still be reinstated, though the fees escalate the longer the delinquency continues. Combined with no franchise tax (unlike Delaware or California), Colorado is one of the lighter-touch US jurisdictions for ongoing corporate maintenance.