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2021 Massachusetts General Laws
Part I - Administration of the Government
Title XXII - Corporations
Chapter 156d - Business Corporations
Section 14.20 - Grounds for Administrative Dissolution
Universal Citation: MA Gen L ch 156d § 14.20 (2021)
Section 14.20. GROUNDS FOR ADMINISTRATIVE DISSOLUTION
The secretary of state may commence a proceeding under section 14.21 to dissolve a corporation administratively if:
(a) the corporation has failed to comply with the provisions of law requiring the filing of reports with the secretary of state or the filing of any tax returns or the payment of any taxes under chapter 62C or chapter 63 of the General Laws for 2 or more consecutive years; or
(b) the secretary of state is satisfied that the corporation has become inactive and that its dissolution would be in the public interest.
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