Maine!

 
   Corporate Name Endings
     * The name cannot use any name the same as or deceptively similar to
       the name of any domestic corporation or qualified foreign
       corporation without authorization. The name cannot use a reserved
       name. The name shall not contain any word or phrase which
       indicates it is organized for any purpose not permitted by the
       Act.
       
   Articles of Incorporation Requirements
     * Director Information
          * Minimum Number - Three or more. If only one or two
            shareholders, the number of directors can be less than three
            but not less than the number of shareholders.
          * Residence Requirements. - No provision.
          * Age Requirements - None.
          * Directors are required to be listed in the articles of
            incorporation.
     * Officer Information
          * The officers are not required to be listed in the articles of
            incorporation.
     * Stock Information
          * An increase in the shares may cause an increase in the
            initial filing fee.
       
   Yearly Requirements
     * Annual Statements
          * File annually, on a staggered basis as determined by
            Secretary of State, for preceding 12-month period a $60 fee
            must accompany report.
     * Income Tax Rate
          * A tax is imposed on Maine net income (MNI) of taxable
            corporations, except insurance companies and financial
            institutions, equal to 3.5% of MNI not over $25,000; 7.93% of
            MNI over $25,000 but not over $75,000; 8.33% of MNI over
            $75,000 but not over $250,000; 8.93% of MNI over $250,000.
       
   For more information on taxes, visit www.janus.state.me.us/revenue