930 LAWS OF MARYLAND. [CH. 775

mission unless either (1) such articles of dissolution are
accompanied by certificates of the Comptroller of the
Treasury, the State Tax Commission and the collector of
taxes of every county and city to which the Commission
has certified any assessment of personal property taxable
to such corporation for any year for which the collection
of taxes thereon is not barred by Section 160 of Article 81
or otherwise, that all taxes payable to them by such cor-
poration, except taxes barred by said Section 160 or other-
wise, but including taxes for the year in which the disso-
lution is to be effected, have been paid, or (2) such articles
of dissolution shall specifically state that notice that disso-
lution of such corporation had been advised or authorized
in the manner provided by Section 96 had been mailed by
registered mail, twenty days or more before such receipt
for record, to the Comptroller, the State Tax Commission
and specified collectors of taxes, constituting all collectors
of taxes of all counties and cities to which the Commission
had certified any assessment of personal property taxable
to such corporation for any year for which the collection of
taxes thereon was not barred by Section 160 of Article 81
or otherwise, as shown by a list of such collectors, signed
and dated by the Commission not more than thirty days
prior to the receipt for record of such articles of dissolu-
tion. Such a list shall be furnished by the Commission to
the corporation without cost upon receipt by the Commis-
sion of a certified copy of a resolution advising such dis-
solution or a certified copy of a resolution authorizing such
dissolution.

(c) Whenever a corporation of this State is dissolved
in any manner whatsoever, including forfeiture of its
charter, it shall be the duty of the receiver, trustee or other
person winding up its affairs to pay or provide for the
payment of all State and local taxes payable by such cor-
poration (other than taxes on real estate), whether or not
such taxes are in arrears, before paying or providing for
the payment of any other debts of such corporation or
making or providing for any other payment from or dis-
tribution of its assets, except for necessary expenses of
winding up.

(d) The words and phrases used in this section have
the same meaning as similar words and phrases in Arti-
cle 81.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1945.

Approved April 27, 1945.