Section 113.44 - Administrative Dissolution of Corporation(1) If a corporation has failed to comply with provisions of law requiring the filing of reports with the Division or the filing of tax returns or the payment of any taxes under the Massachusetts General Laws for two or more consecutive years, or if the Director is satisfied that a corporation is inactive and its dissolution would be in the public interest, the Division may commence a proceeding to dissolve the corporation pursuant to M.G.L. c. 156D, § 14.21.(2) A corporation may be considered inactive and its dissolution in the public interest, if the corporation fails to designate a registered office and a registered agent at that office within 60 days after notice from the Division to the corporation of the requirement to maintain registered office and registered agent in the commonwealth.