43-1151. Tax clearance upon cessation of
corporate activities
A. No decree of involuntary dissolution shall be made, entered or filed by any
court or court clerk nor shall the corporation commission file any such decree or any
document by which the term of existence of any corporation shall be voluntarily reduced
or terminated or any certificate of the surrender by a foreign corporation as defined in
section 10-140 of its right to do business in this state unless the taxpayer obtains from
the department and files with the court, clerk or corporation commission a certificate to
the effect that the department is satisfied from the available evidence that all taxes
imposed by this title have been paid or are secured by bond, deposit or otherwise.
B. Within thirty days after receiving a request for a certificate, the department
shall either issue the certificate or notify the person requesting the certificate of the
amount of tax that must be paid or the amount of bond, deposit or other security that
must be furnished as a condition of issuing the certificate.
C. The issuance of the certificate shall not relieve the corporation or any
individual from liability for any taxes, penalties or interest imposed by this title.
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