(a) The annual report of a corporation shall be delivered to the OJA Director between the 1^st day of January and the 1^st day of February of each year.

(b) If the OJA Director finds that such report conforms to tribal law, the report shall be filed. If the report does not conform to tribal law, the OJA Director shall promptly return the report to the corporation for any necessary correction.

(c) The penalties prescribed in this chapter for failure to file a report within the time provided shall not apply if the returned report is corrected to conform to the requirements of this chapter and returned to the OJA Director in sufficient time to be filed prior to the 1^st day of March of the year in which it is due. [Res. 2011-32; 2008 Code § 9.3.6.2]