330 LAWS OF MARYLAND [CH. 135

or by a majority of the incorporators (where such is per-
mitted under the provisions of this sub-title), or that dis-
solution of the corporation was duly advised by the board of
directors and authorized by the stockholders of the corpora-
tion in the manner and by the vote required by this sub-title
or by the charter of the corporation.

(6) A statement that notice that dissolution of the cor-
poration had been duly authorized pursuant to this sub-title,
was mailed on a date stated in the articles to all known credi-
tors of the corporation, or a statement that the corporation
has no known creditors.

(7) All other provisions deemed necessary to the dissolu-
tion of the corporation.

(8) A statement that the corporation is thereby dissolved.

(b) The articles of dissolution shall be signed and acknowl-
edged in the name and on behalf of the corporation by (i) a
majority of the entire board of directors or a majority of the
incorporators, when dissolution is authorized pursuant to
this sub-title by the board of directors or the incorporators, or
(ii) in all other cases, by the president or a vice-president of
the corporation and the corporate seal shall be affixed and
attested by the secretary or an assistant secretary. In every
case the matters and facts set forth in the articles with re-
spect to the authorization of dissolution shall be verified under
oath by the chairman or the secretary of the meeting of the
board of directors, incorporators or stockholders, as the case
may be, at which the dissolution was authorized.

(c) The Commission shall not receive for record articles
of dissolution of any corporation of this State unless, (1) all
taxes due and payable by the corporation to the Commission
have been paid, except taxes barred by Section 160 of Article
81 or otherwise, and (2) such articles of dissolution are accom-
panied by certificates of the Comptroller of the Treasury and
every collector of taxes in the list supplied by the Commission
as hereinafter provided, stating in effect that all taxes levied
on assessments made by the Commission and billed by and
payable to such collecting authorities by the corporation have
been paid, except taxes barred by Section 160 of Article 81
or otherwise, but including taxes billed for the year in which
the dissolution is to be effected; provided that, if a certificate
is not obtainable, the articles of dissolution shall be accom-
panied by an affidavit of the president, a vice-president or the
treasurer of the corporation setting forth such fact and a
reason beyond the control of the corporation why such certifi-
cate is not obtainable. Upon written request of the corpora-
tion, the Commission shall furnish the corporation, without