This form is filed by domestic and foreign corporations and reports all stockholders and bondholders of the corporation as of January 1.
Ga. Comp. R. & Regs. R. 560-11-3-.10
Ga. L 1937-38, Extra Sess., pp. 77, et seq., as amended (Ga. Code Ann. Secs. 92-8405, 8406, 8409, 8427).