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2018 New York Laws
NPC - Not-For-Profit Corporation
Article 10 - Non-Judicial Dissolution
1004 - Certificate of Dissolution; Filing; Effect.

Universal Citation: NY Not for Profit Corp L § 1004 (2018)
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§ 1004. Certificate of dissolution; filing; effect.

(a)   The  department  of  state  shall  not  file  a  certificate  of
  dissolution unless the consent of the state department of  taxation  and
  finance  to  the  dissolution  is  attached  thereto.  Upon  filing  the
  certificate, the corporation is dissolved.

(b) Notwithstanding paragraph (a) of this section, with respect to any
  corporation that has done business in the city of New York and  incurred
  liability  for  any  tax or charge under chapter six, seven, eight, ten,
  eleven, twelve, thirteen, fourteen,  fifteen,  twenty-one,  twenty-four,
  twenty-five  or  twenty-seven of title eleven of the administrative code
  of the city of New York, the  department  of  state  shall  not  file  a
  certificate  of  dissolution  unless  the consent of the commissioner of
  finance of the city of New York to  the  dissolution  is  also  attached
  thereto.

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