950 CMR, § 113.42
Current through Register 1536, December 6, 2024
In order to file articles of dissolution with the Division, a corporation shall file all annual reports required to be filed by it for the last ten fiscal years. If the corporation has not completed its current fiscal year at the time it files its articles of dissolution, it will be required to file an annual report for the current fiscal year if more than six months have passed since the close of its prior fiscal year or if the corporation has issued additional shares during the partial fiscal year.
950 CMR, § 113.42