1642

LAWS OF MARYLAND

[Ch. 311

subtitle, are deleted because they are covered
in the general provisions contained in Title
1.

"Principal office" is defined in §1—101.

The only other changes are in style.

3-407. FILING ARTICLES WITH DEPARTMENT; PAYMENT OF
TAXES.

(A)   TIME FOR FILING.

THE CORPORATION SHALL FILE ARTICLES OF DISSOLUTION
FOR RECORD WITH THE DEPARTMENT:

(1)   IF THERE ARE ANY KNOWN CREDITORS OF THE
CORPORATION, AFTER THE 19TH DAI FOLLOWING THE HAILING OF
NOTICE TO THEM; OR

(2)   IF THERE ARE NO KNOWN CREDITORS, AT ANY
TIME.

(B)   CERTIFICATION OF PAYMENT OF TAXES.

(1)    ON WRITTEN REQUEST OF THE CORPORATION,
THE DEPARTMENT SHALL FURNISH WITHOUT CHARGE A LIST OF ALL
COLLECTORS OF TAXES OF COUNTIES AND MUNICIPALITIES TO
WHICH THE DEPARTMENT HAS CERTIFIED AN ASSESSMENT OF
PERSONAL PROPERTY TAXABLE TO THE CORPORATION WITHIN THE
PRECEDING FOUR YEARS.

(2)    A COLLECTOR OF TAXES MAY NOT CERTIFY THE
PAYMENT OF TAXES UNTIL HE HAS RECEIVED FROM THE
DEPARTMENT CERTIFIED ASSESSMENTS OF PERSONAL PROPERTY
AFTER THE PRECEDING DATE OF FINALITY AND THE TAXES HAVE
BEEN BILLED AT THE CURRENT YEAR'S RATE. HOWEVER, A
CERTIFICATE BASED ON A SATISFACTORY PROVISION FOR PAYMENT
MAY BE MADE BEFORE THEN.

(C)   PAYMENT OF TAXES REQUIRED.

THE DEPARTMENT MAY NOT ACCEPT ARTICLES OF
DISSOLUTION OF A CORPORATION FOR RECORD UNLESS:

(1)    ALL TAXES NOT BARRED BY LIMITATIONS AND
PAYABLE BY THE CORPORATION TO THE DEPARTMENT, INCLUDING
PERSONAL PROPERTY TAXES PAYABLE AS A RESULT OF THE
DISSOLUTION, ARE PAID OR PROVIDED FOR IN A MANNER
SATISFACTORY TO THE DEPARTMENT; AND

(2)     THE ARTICLES ARE ACCOMPANIED BY
CERTIFICATES OF THE COMPTROLLER AND OF EACH COLLECTOR OF
TAXES ON THE LIST SUPPLIED BY THE DEPARTMENT, STATING