There are variouse state and local requirements for the filing of the annual report. Here is an example of NC regulations:


Q: When are my corporation’s annual reports due?

A: Beginning Jan. 1, 1998, annual reports for business corporations must be delivered with a $20.00 fee to the N.C. Department of Revenue, ( www.dor.state.nc.us/DOR/), each year by the due date for filing your corporation’s income and franchise tax returns. (Corporations are required to deliver their annual report to the Department of Revenue by the 15th day of the third month following the close of their fiscal year. Thus, for corporations with fiscal years ending December 31st , annual reports are due March 15th .) You will still be required to file your company’s annual report on time. Failure to do so may result in dissolution of your corporation or revocation of your Certificate of Authority.

You have to check with your particular state to find out there deadlines but I suspect it is very similar. Regarding your question on annual report vs minutes, the annual report is essentially the a summary of the business year most of the report is financially related. The minutes record the meetings of the board.