Maryland Corporations and Associations Section 3-417

      (a)      If a court declares a corporation dissolved, the order shall direct the clerk of the court to certify promptly to the Department that the order has been entered. If the order is later annulled, the order of annulment shall contain a similar direction.

      (b)      On notice from the counsel of record of a party seeking dissolution that the entry of an order of dissolution will be requested, the Department shall furnish to the counsel, without charge, a list of all collectors of taxes of counties and municipalities to which the Department has certified an assessment of personal property taxable to the corporation within the preceding four years.

      (c)      (1)      The court may not enter an order dissolving a corporation unless the counsel of record certifies that at least 20 days before the order is entered he notified, by certified mail, return receipt requested, the Comptroller, the Department, the Secretary of Labor, Licensing, and Regulation, and the collector of taxes in each county or municipality on the list supplied by the Department, that entry of the order would be requested.

            (2)      The list shall accompany the certificate of counsel and shall be dated not more than 90 days before entry of the order.