Title 15 — Commerce and TradeRelease 119-73not60

§152 Reports; Records for Public Inspection

Title 15 › Chapter 4— CHINA TRADE › § 152

Last updated Apr 3, 2026|Official source

Summary

A China Trade Act corporation must use the calendar year as its fiscal year. It must file an annual report with the registrar about its business and finances at year end, in the form and at the times required by the regulations, and give an accurate copy to each stockholder. The registrar must send copies of reports, certificates, and certified copies it receives or issues to the Secretary. The Secretary must send copies of incorporation applications and certificates it receives or issues to the registrar. Both offices must keep these papers on file and make them available for public inspection under the rules.

Full Legal Text

Title 15, §152

Commerce and Trade — Source: USLM XML via OLRC

(a)For the purposes of this chapter the fiscal year of a China Trade Act corporation shall correspond to the calendar year. The corporation shall make and file with the registrar, in such manner and form and at such time as shall be by regulation prescribed, a report of its business for each such fiscal year and of its financial condition at the close of the year. The corporation shall furnish a true copy of the report to each of its stockholders.

(b)The registrar shall file with the Secretary copies of all reports, certificates, and certified copies received or issued by the registrar under the provisions of this chapter. The Secretary shall file with the registrar copies of all applications for a certificate of incorporation, and certificates received or issued by the Secretary under the provisions of this chapter. All such papers shall be kept on record in the offices of the registrar and the Secretary, and shall be available for public inspection under such regulations as may be prescribed.

Reference

Citations & Metadata

Citation

15 U.S.C. § 152

Title 15 — Commerce and Trade

Last Updated

Apr 3, 2026

Release point: 119-73not60