There is a newer version of the New Hampshire Revised Statutes
2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 77-B - COMMUTERS INCOME TAX
Section 77-B:28 - Dissolution of Corporations.
NH Rev Stat § 77-B:28 (2015) What's This?
77-B:28 Dissolution of Corporations. – No corporation organized under any law of this state may be dissolved until all taxes and interest required to be withheld by said corporation under this chapter have been fully paid. The secretary of state shall not issue a certificate of dissolution, and no decree of dissolution shall be signed in any court without a certificate from the commission that no taxes and interest imposed by this chapter are due and unpaid.
Source. 1970, 20:1, eff. July 1, 1970.
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