Except in the case of a bank organized pursuant to § 51A-3-1.1 and a limited partnership organized pursuant to chapter 48-7 , any entity that is required by law to file an annual report must do so: (1) In the month representing the first-year anniversary of the entity's formation and in each same month annually thereafter; or (2) Beginning in the calendar year after the entity's formation, on or before January thirty-first, and each January thirty-first thereafter. At the time of formation, an entity shall indicate on the formation document which filing date the entity has selected. An entity that is in good standing with the secretary of state and observes the filing date set in subdivision (1) may choose to observe the filing date set in subdivision (2) and an entity that is in good standing with the secretary of state and observes the filing date set in subdivision (2) may choose to observe the filing date set in subdivision (1), by submitting to the secretary of state a change-of-filing-date form.
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