Effective October 1, 2009 the New York Business Corporation Law and Not-for-Profit Corporation Law have been amended regarding the procedures for filing Certificates of Dissolution with the Department of State. All Certificates of Dissolution for corporations that have done business in the City of New York and incurred tax liability under Chapters 6-8, 10-15, 21, 24-25 or 27 of Title 11 of the Administrative Code of the City of New York, must include the written consent of the New York City Commissioner of Finance.
