Rule 560-1-1-.15 - Notice of Dissolution of Corporation(1) Section 22-1305 of the Code of Georgia of 1933 as amended by Section 7 of Act 1265 of the 1970 Session of the General Assembly of Georgia, approved March 21, 1970, requires that the statement of intent to dissolve, whether by written consent of the shareholders or by act of the corporation, shall be delivered to the Secretary of State for filing as provided in Section 22-105, and that copy of said statement shall be filed with the State Revenue Commissioner.(2) Section 22-1416(d) of the Code of Georgia of 1933, as amended by Section 6 of Act 1265 of the 1970 Session of the General Assembly of Georgia, approved March 21, 1970, requires on the dissolution of a foreign corporation a notice from the State Revenue Commissioner to the effect that the corporation has met the requirements with respect to reports and taxes established by the revenue laws of the State.(3) The notice required by Section 22-1416(d)will be issued only upon written request of the taxpayer corporation directed to the State Revenue Commissioner. The request for notice must specify to whom notice, if issued, should be delivered; provided, however, that such notice, if issued, will be delivered only to the taxpayer corporation, or to its agent or attorney designated in writing to receive such notice.(4) If, upon examination of all records of the Department, the taxpayer corporation has met all the requirements of the revenue laws of this State, the following notice will be issued by the State Revenue Commissioner: "NOTICE
On the Dissolution of:
Whereas: Section 22-1416(d) of the Code of Georgia of 1933 as amended, particularly as amended by Section 6 of Act 1265 of the 1970 Session of the General Assembly of Georgia, approved March 12, 1970, requires a notice from the State Revenue Commissioner upon dissolution of a foreign corporation; and
Whereas: The above named corporation has in writing applied to the State Revenue Commissioner for such notice;
Now, Therefore, The undersigned, in his official capacity as State Revenue Commissioner hereby gives notice that the above named corporation has of this date met the requirements with respect to reports and taxes established by the revenue laws of this State that are administered by the State Revenue Commissioner. To the extent provided by law the tax reports and returns of the above named corporation which are due under the tax laws administered by the State Revenue Commissioner remain subject to audit and assessment and this notice does not in any respect waive those provisions of law. Given in my official capacity, this _____ day of ________, 19___.
_________________________
State Revenue Commissioner."
(5) If the notice required by Section 22-1416(d)cannot be issued because the taxpayer corporation has not met the requirements of the revenue laws of this State, then the taxpayer corporation will be notified of that fact.Ga. Comp. R. & Regs. R. 560-1-1-.15
Sections 22-1313, 22-1305 and 22-1416(d)Code of Georgia of 1933 as amended by Sections 1, 6 and 7 of Act 1265 of the 1970 Session of the General Assembly of Georgia, approved March 21, 1970, effective April 1, 1970.
Original Rule was filed on August 7, 1969; effective August 26, 1969.Amended: Filed March 17, 1972; effective April 6, 1972.