Rules and Regulations of the State of Georgia
 

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  • 1. In the address bar, type about:config and press Enter.
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<xmp>.</xmp> <form name="form1" method="post" action="590-7-21?urlRedirected=yes&amp;data=admin&amp;lookingfor=590-7-21" id="form1"> <input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE" value="/wEPDwUKLTY5ODkwOTM2Nw8WAh4Ec3BhbQIKFgJmD2QWAgIFDw8WAh4EVGV4dAUFNyArIDNkZGSSA2SemQ3UDtRZdqnpMz7aUxhEEA==" /> <input type="hidden" name="__VIEWSTATEGENERATOR" id="__VIEWSTATEGENERATOR" value="EEBB6393" /> <input type="hidden" name="__EVENTVALIDATION" id="__EVENTVALIDATION" value="/wEWCAKBnLzIBgLniKOhBALV5cpNAoa5iIEFAoznisYGAsrv5u0MAsrv4u0MAsrv3u0MPR+oYc2ZSwgLKwxsXJ0GDaWLZrw=" /> <div class='popup'> <div class='cnt223'> <div style="margin-bottom:6px;"> <img alt="Rules and Regulations of the State of Georgia" src="/images/new.gif"/> </div> <div class="header"> Terms and Conditions of Agreement for Access to Rules and Regulations of the State of Georgia Website </div> <div class="scroll"> <p>(Note: certain features of this site have been disabled for the general public to prevent digital piracy. If you are an entitled government entity pursuant the Georgia Administrative Procedures Act, <a target="_new" href="http://links.casemakerlegal.com/states/GA/books/Code_of_Georgia/browse?ci=25id=gasos&amp;codesec=50-13-7&amp;title=50&amp;#50-13-7(d)">O.C.G.A.§ 50-13-7(d)</a> contact the State of Georgia's Administrative Procedures Division at 678-364-3785 to enable these features for your location.)</p> <p>To access this website, you must agree to the following: </p> <p> These terms of use are a contract between you and/or your employer (if any), and Lawriter, LLC. </p> <p> You agree that you will not copy, print, or download anything from this website for any commercial use. </p> <p> You agree not to use any web crawler, scraper, or other robot or automated program or device to obtain data from the website.</p> <p> You agree that you will not sell, will not license, and will not otherwise make available in exchange for anything of value, anything that you download, print, or copy from this site.</p> <p> You agree that you will not copy, print, or download any portion of the regulations posted on this site exceeding a single chapter of regulations for sale, license, or other transfer to a third party, except that you may quote a reasonable portion of the regulations in the course of rendering professional advice.</p> <p> If you violate this agreement, or if you access or use this website in violation of this agreement, you agree that Lawriter will suffer damages of at least $20,000. </p> <p> THIS WEBSITE AND ITS CONTENT ARE PROVIDED "AS IS." THE STATE OF GEORGIA AND LAWRITER EXPRESSLY DISCLAIM ALL WARRANTIES, INCLUDING THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NON-INFRINGEMENT AND ARE NOT LIABLE TO ANY PERSON FOR ANY ERRORS IN INACCURACIES CONTAINED IN THIS WEBSITE. </p> <p> If you accept these terms enter the information below and click “I AGREE”.</p> </div> <table border="0" style="width: 810px"> <tr> </tr> <tr> <td style="vertical-align: text-top; width: 243px;"> Full Name:</td> <td style="width: 532px; vertical-align:super;"> <input name="firstName" type="text" id="firstName" class="txt" /> <span id="lbl_fname"><font color="Red"></font></span> </td> </tr> <tr><td style="width: 243px"> Human verification: <b> <span id="lblStopSpam">7 + 3</span>&nbsp;= </b></td><td style="width: 532px"> <input name="captcha" type="text" id="captcha" class="txt" /> <span id="lbl_captcha"><font color="Red"></font></span> &nbsp; <input name="sum" type="hidden" id="sum" value="10" /> </td></tr> </table> <input type="submit" name="Button1" value="I AGREE" id="Button1" disabled="disabled" /> <span id="alrtmsg"><font color="Red"></font></span> <input name="v1" type="hidden" id="v1" /> <input name="v2" type="hidden" id="v2" /> <input name="v3" type="hidden" id="v3" /> <p>Privacy Policy: the above information is for internal use only as related to this agreement and will not be sold or distributed.</p> </div> </div> </form> <html> <head runat="server"> <title>GA - GAC</title> <link href="_files/main.css" media="all" rel="Stylesheet" type="text/css" /> <link href="_files/treeview_old.css" media="all" rel="Stylesheet" type="text/css" /> <link href="/_files/popup.css" media="all" rel="stylesheet" type="text/css" /> <script type="text/javascript" src="/_files/treeview.js"></script> <script type="text/javascript" src="/_files/jquery-1.8.0.min.js"></script> <script type="text/javascript" src="/_files/jquery-1.10.2.js"></script> <script type="text/javascript" src="/_files/popup.js"></script> <script type="text/javascript" src="http://code.jquery.com/jquery-1.8.2.js"></script> <script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/jquery/1.8/jquery.min.js" /> <script type="text/javascript" src="/_files/jquery.popup.js"></script> <script type="text/javascript" src="/_files/jquery.popup.min.js"></script> <script type="text/javascript" src="/_files/ValidateForm.js"></script> <script src="https://code.jquery.com/jquery-1.11.3.js"></script> <link href="/_files/enablejs.css" rel="Stylesheet" type="text/css" /> <link href="/_files/forJavascript.css" rel="Stylesheet" type="text/css" /> <style type="text/css"> .collapse{background-image:url('/images/expcoll_right.png');} .expand{background-image:url('/images/expcoll_down.png');} </style> <script type="text/javascript"> $(document).ready(function(){ $("#History-parent").click(function(){ $("#History-Childs").toggle(); if ($('#History-parent img').hasClass('expand')) { $('#History-parent img').addClass('collapse'); $('#History-parent img').removeClass('expand'); $('#History-parent img').attr('src', '/images/expcoll_right.png'); } else { $('#History-parent img').removeClass('collapse'); $('#History-parent img').addClass('expand'); $('#History-parent img').attr('src', '/images/expcoll_down.png'); } }); $("#History-Childs").hide(); var tocnode=document.getElementById('toc-children'); if (tocnode != null) { if(tocnode.childNodes.length != 0) { document.getElementById("doc-content").style.width="72%"; document.getElementById("toc").style.width="21%"; document.getElementById("toc").style.padding="10px"; } else { document.getElementById('toc').style.display="none"; } } }); function fnsetRDVal(id) { if (id=="y") { document.getElementById("y").value="yes" document.getElementById("n").value="" } else { document.getElementById("n").value="no" document.getElementById("y").value="" } } </script> <script type="text/javascript"> function TermsCon() { var overlay = $('<div id="overlay"></div>'); overlay.show(); overlay.appendTo(document.body); $('.popup2').show(); $('#btnAgree').click(function () { $('.popup2').hide(); $("#overlay").hide(); overlay.appendTo(document.body).remove(); }); $("#btnprint").click(function () { var contents = $("#popupterms").html(); var frame1 = $('<iframe />'); frame1[0].name = "frame1"; frame1.css({ "position": "absolute", "top": "-1000000px" }); $("body").append(frame1); var frameDoc = frame1[0].contentWindow ? 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If you are an entitled government entity pursuant the Georgia Administrative Procedures Act, <a target="_new" href="http://links.casemakerlegal.com/states/GA/books/Code_of_Georgia/browse?ci=25id=gasos&amp;codesec=50-13-7&amp;title=50&amp;#50-13-7(d)">O.C.G.A.§ 50-13-7(d)</a> contact the State of Georgia's Administrative Procedures Division at 678-364-3785 to enable these features for your location.)</p> <p>To access this website, you must agree to the following: </p> <p> These terms of use are a contract between you and/or your employer (if any), and Lawriter, LLC. </p> <p> You agree not to use any web crawler, scraper, or other robot or automated program or device to obtain data from the website. </p> <p> You agree that you will not sell or license anything that you download, print, or copy from this website.</p> <p> THIS WEBSITE AND ITS CONTENT ARE PROVIDED "AS IS." 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charset=UTF-16"> </HEAD> <div id="infobar"><a href="javascript:;" accesskey="r" Name="Route" title="Route" class="quickkey"><em class="mnemonic">R</em>oute </a>:<div class="searchtips" style="float:right;margin-right:10px;color: rgb(47, 79, 79);"> <a style="text-decoration:none;color: rgb(47, 79, 79);" title="search tips" name="searchtip" href="../help.aspx#searching" target="_blank"><em class="mnemonic">S</em>earch tips</a></div><ul class="breadcrumb"> <li><a href="/GAC" name="GAC" title="GAC">GA R&amp;R</a></li> <li>&raquo; <a href="/GAC/590" title="590">Department 590</a></li> <li>&raquo; <a href="/GAC/590-7" title="590-7">Chapter 590-7</a></li> <li>&raquo; Subject 590-7-21</li> </ul> </div> </div><div id="doc" class="container"> <div id="doc-content" class="content"> <h1><nllsubject>Subject 590-7-21 LIMITED LIABILITY COMPANIES - FILING OF DOCUMENTS</nllsubject></h1> <h2><a href="/GAC/590-7-21-.01" name="590-7-21-.01" title="590-7-21-.01">Rule 590-7-21-.01 Filing of Documents</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.01(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The filing of documents by a domestic or foreign limited liability company shall be made with the Secretary of State in the following manner: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.01(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> By mailing the required documents and fees to the Secretary of State at 2 Martin Luther King, Jr. Drive, Suite 313, West Tower, Atlanta, Georgia 30334;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.01(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> By delivering the required documents and fees to the Secretary of State at the address referred to in subparagraph (a) above; or</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.01(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> By electronic transmission in the manner authorized by the Division on its website.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.01(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Documents filed with the Secretary of State shall be processed in time receipt order. Expedited processing of filings may be requested.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.01(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The documents presented for filing shall be written in English, shall be of sufficient quality for legible reproduction by microfilm and shall be typed or printed on white, letter-size (8 1/2" x 11") paper in black or blue ink only.</td> </tr> </table> <h2><a href="/GAC/590-7-21-.02" name="590-7-21-.02" title="590-7-21-.02">Rule 590-7-21-.02 Transmittal Information Form</a></h2> <P>All articles of organization filed with the Secretary of State shall include a transmittal information form as prescribed by the Secretary of State in compliance with the Code. Information contained on the form shall be entered into the automated database maintained by the Secretary of State. The Secretary of State or his or her staff shall not be responsible for any errors or omissions on said form. The form shall be attached to and made a part of the original articles of organization on file with the Secretary of State, including articles that are filed as part of a certificate of conversion.</P> <h2><a href="/GAC/590-7-21-.03" name="590-7-21-.03" title="590-7-21-.03">Rule 590-7-21-.03 Additional Information</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.03(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Correct mailing address.</B> The applicant shall provide the Secretary of State with a correct mailing address of the limited liability company's principal place of business, which may be a post office box or street address.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.03(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Registered office address.</B> The applicant shall also provide the Secretary of State with the street address of the registered office where service of process may be effectuated. This address may not be a post office box, post office drawer, mail drop, or rural route.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.03(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>County of registered office.</B> The applicant shall provide to the Secretary of State the name of the county of the registered office.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.03(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Registered agent.</B> The name of the registered agent at the registered office of the limited liability company shall be provided to the Secretary of State. Consent of the registered agent to his or her appointment as registered agent is not required.</td> </tr> </table> <h2><a href="/GAC/590-7-21-.04" name="590-7-21-.04" title="590-7-21-.04">Rule 590-7-21-.04 Returned Documents</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.04(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Documents must be complete.</B> The Secretary of State may return any documents that are not complete and appropriate for filing as prescribed by the Code and the rules promulgated thereunder. The returned documents will be accompanied by a Deficient Document Notice explaining the deficiency and an acknowledgement of receipt by the Secretary of State of the filing fee.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.04(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Filing date.</B> The documents may be corrected by the applicant and returned to the Secretary of State for processing. The applicant must attach to the corrected and returned documents the Deficient Document Notice issued by the Secretary of State. If the documents are returned to the Secretary of State by the applicant within thirty (30) days of the date of the Deficient Document Notice, the filing date will be the date the filing was initially received by the Secretary of State.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.04(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Abandoned filings.</B> If the filing is not returned to and received by the Secretary of State within sixty days (60) of initial receipt, the filing will be deemed abandoned. After a filing is deemed abandoned, a new filing, including the payment of filing fees, will be required.</td> </tr> </table> <h2><a href="/GAC/590-7-21-.05" name="590-7-21-.05" title="590-7-21-.05">Rule 590-7-21-.05 Amendments and Other Subsequent Filings</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.05(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The Secretary of State shall endorse all amendments, mergers, and other subsequent filings with a stamp certificate acknowledging the filing and stating the time and date of such filings.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.05(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> All amendments and subsequent filings shall include the control number of the limited liability company, the date of its original formation or registration, and any fees required by law and the fee schedule maintained by the Secretary of State.</td> </tr> </table> <h2><a href="/GAC/590-7-21-.06" name="590-7-21-.06" title="590-7-21-.06">Rule 590-7-21-.06 Operating Agreement</a></h2> <P>The Secretary of State shall not accept for filing any operating agreement of any limited liability company, whether domestic or foreign.</P> <h2><a href="/GAC/590-7-21-.07" name="590-7-21-.07" title="590-7-21-.07">Rule 590-7-21-.07 Foreign Limited Liability Companies</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.07(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Initial Qualification</B>. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.07(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A foreign limited liability company transacting business in this state shall procure a certificate of authority to do so from the Secretary of State. This certificate may be procured by the filing of the application of certificate of authority form, as prescribed by the Secretary of State, and the payment of fees and penalties as set forth in the Code and the fee schedule published by the Secretary of State. A foreign limited liability company does not have to file a certified certificate of existence from its home state in order to obtain a certificate of authority in Georgia.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.07(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The application for certificate of authority form, as prescribed by the Secretary of State, shall contain the information required by O.C.G.A. Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=14-11-702&amp;title=14#" target="_newtab">14-11-702</a>, and any other information necessary to determine whether the applicant is subject to any fees or penalties imposed by the Code or the fee schedule published by the Secretary of State.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.07(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Time period for qualification; penalties.</B> A foreign limited liability company may not transact business in this state until it obtains a certificate of authority from the Secretary of State. If a foreign limited liability company does not obtain said certificate within 30 days of the commencement of business in Georgia, it shall be liable for a civil penalty of $500.00, in addition to all fees and/or penalties which would have been imposed if the foreign limited liability company had registered as required.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.07(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"><B>Subsequent Filings</B>. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.07(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Each foreign limited liability company qualified to do business in this State shall maintain its qualification in its home state. All filings required by such state must be current in order to maintain good standing or active status in Georgia. Such limited liability company is required to file an annual registration in Georgia between January 1 and April 1 of each year, or such other date as the Secretary of State may specify by rules or regulations. A foreign limited liability company is not required to file an annual registration during the year it initially qualifies to transact business in the State of Georgia.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="590-7-21-.07(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Foreign limited liability company documents which reflect a change of name, change in the state of formation, or withdrawal from doing business in this state must be filed with the Secretary of State. All other limited liability company actions requiring filings will be deemed to be filed with the Secretary of State if properly filed in the state of formation. The foreign limited liability company, by filing its application for authority, under takes to promptly provide such filings to the Secretary of State upon request.</td> </tr> </table> </td> </tr> </table> </div> </div> </HTML> </div> <div id="toc" class="sidebar noprint"> <ul id="toc-children" class="children"><li><a href="/GAC/590-7-21-.01" name="590-7-21-.01" title="590-7-21-.01">Rule 590-7-21-.01 Filing of Documents</a></li><li><a href="/GAC/590-7-21-.02" name="590-7-21-.02" title="590-7-21-.02">Rule 590-7-21-.02 Transmittal Information Form</a></li><li><a href="/GAC/590-7-21-.03" name="590-7-21-.03" title="590-7-21-.03">Rule 590-7-21-.03 Additional Information</a></li><li><a href="/GAC/590-7-21-.04" name="590-7-21-.04" title="590-7-21-.04">Rule 590-7-21-.04 Returned Documents</a></li><li><a href="/GAC/590-7-21-.05" name="590-7-21-.05" title="590-7-21-.05">Rule 590-7-21-.05 Amendments and Other Subsequent Filings</a></li><li><a href="/GAC/590-7-21-.06" name="590-7-21-.06" title="590-7-21-.06">Rule 590-7-21-.06 Operating Agreement</a></li><li><a href="/GAC/590-7-21-.07" name="590-7-21-.07" title="590-7-21-.07">Rule 590-7-21-.07 Foreign Limited Liability Companies</a></li></ul> </div> </div> <!--content ends here--> <div id="footer" class="noprint"><span class="footer">Copyright &copy; 2018 Lawriter LLC - All rights reserved.</span>| <a href="mailto:support@casemakerlegal.com?subject=Rules and Regulations of the State of Georgia">Email Us</a> | 844-838-0769 | <a href="http://livechat.casemakerlegal.com/client.php?locale=en" target="_blank" onclick="if(navigator.userAgent.toLowerCase().indexOf('opera') != -1 && window.event.preventDefault)window.event.preventDefault();this.newWindow = window.open('http://livechat.casemakerlegal.com/client.php?locale=en&url='+escape(document.location.href)+'&referrer='+escape(document.referrer), 'webim','toolbar=0,scrollbars=0,location=0,status=1,menubar=0,width=640,height=480,resizable=1');this.newWindow.focus();this.newWindow.opener=window;return false;">Live Chat</a> </div> </div> </body> </html>