18 GCA § 281401: Dissolution by Incorporators or Initial Directors.

A majority of the incorporators or initial directors of a corporation that has not issued shares or has not commenced business may dissolve the corporation by delivering to the Director of Revenue & Taxation for filing articles of dissolution that set forth:

(a) the name of the corporation;

(b) the date of its incorporation;

(c) either:

(1) that none of the corporation’s shares has been issued or

(2) that the corporation has not commenced business;

(d) that no debt of the corporation remains unpaid;

(e) that the net assets of the corporation remaining after winding up have been distributed to the shareholders, if shares were issued; and

(f) that a majority of the incorporators or initial directors authorized the dissolution.