§ 1004. Certificate of dissolution; filing; effect.

(a) The department of state shall not file a certificate of
dissolution unless the consent of the state department of taxation and
finance to the dissolution is attached thereto. Upon filing the
certificate, the corporation is dissolved.

(b) Notwithstanding paragraph (a) of this section, with respect to any
corporation that has done business in the city of New York and incurred
liability for any tax or charge under chapter six, seven, eight, ten,
eleven, twelve, thirteen, fourteen, fifteen, twenty-one, twenty-four,
twenty-five or twenty-seven of title eleven of the administrative code
of the city of New York, the department of state shall not file a
certificate of dissolution unless the consent of the commissioner of
finance of the city of New York to the dissolution is also attached
thereto.