(1) A limited partnership or a foreign limited partnership authorized to transact business in this state shall deliver to the secretary of state for filing an annual report that states: (a) The name of the limited partnership or foreign limited partnership; (b) The information required by section 30-405 (1), Idaho Code; (c) In the case of a foreign limited partnership, the state or other jurisdiction under whose law the foreign limited partnership is formed and any alternate name adopted under section 53-2-905 (1), Idaho Code; and (d) The name and mailing address of one (1) or more general partners. (2) Information in an annual report must be current as of the date the annual report is delivered to the secretary of state for filing. (3) No annual report need be filed during the first year after a limited partnership is formed or authorized to transact business in this state. The first and all subsequent annual reports shall be delivered to the secretary of state each year before the end of the month during which a limited partnership was originally formed or a foreign limited partnership was initially authorized to transact business. (4) If an annual report does not contain the information required in subsection (1) of this section, the secretary of state shall promptly notify the reporting limited partnership or foreign limited partnership and return the report to it for correction. If the report is corrected to contain the information required in subsection (1) of this section and delivered to the secretary of state within thirty (30) days after the effective date of the notice, it is timely delivered. (5) If a filed annual report contains information provided under subsection (1)(b) of this section which differs from the information shown in the records of the secretary of state immediately before the filing, the differing information in the annual report is considered a statement of change under section 30-408 , Idaho Code, provided the change in information is with the consent of any new registered agent.
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