18 GCA § 281403: Articles of Dissolution.

(a) At any time after dissolution is authorized, the corporation may dissolve by delivering to the Director of Revenue & Taxation for filing articles of dissolution setting forth:

(1) the name of the corporation;

(2) the date dissolution was authorized;

(3) if dissolution was approved by the shareholders, a statement that the proposal to dissolve was duly approved by the shareholders in the manner required by this Act and by the articles of incorporation. (b) A corporation is dissolved upon the effective date of its articles of dissolution.

(c) For purposes of this subarticle, dissolved corporation means a corporation whose articles of dissolution have become effective and includes a successor entity to which the remaining assets of the corporation are transferred subject to its liabilities for purposes of liquidation.