N.Y. Not-for-Profit Corporation Law § 1004: Certificate of dissolution; filing; effect

§ 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.