950 CMR, § 107.09

Current through Register 1536, December 6, 2024

Section 107.09 - Certificate of Withdrawal

A foreign corporation no longer doing business in the Commonwealth may withdraw from the Commonwealth by filing with the Division a Certificate of Withdrawal. The clerks of the Division in their examination of the Certificate of Withdrawal have been directed to check for the following information:

(a) Exact name of the foreign corporation;

(b) Location of its principal office;

(c) Names and addresses of its president, treasurer, clerk or secretary and directors;

(d) Date of its fiscal year;

(e) Statement that the foreign corporation is not doing business in the Commonwealth.

The Certificate of Withdrawal shall be signed under penalties of perjury by the president or a vice-president, and the clerk or an assistant clerk or the secretary or an assistant secretary or, if the foreign corporation is in the hands of a receiver or trustee, by such receiver or trustee. The Certificate of Withdrawal shall be accompanied by a certificate from the Commissioner of Corporations and Taxation that all taxes due and payable to the Commonwealth have been paid. In addition, all certificates of condition must be filed up-to-date with the Division before the Certificate of Withdrawal may be accepted by the Division.

950 CMR, § 107.09