Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-1 - ADMINISTRATIVE UNIT › Subject 560-1-1 - ORGANIZATION › Rule 560-1-1-.15 - Notice of Dissolution of Corporation

Current through Rules and Regulations filed through June 27, 2024
(1) Section 22-1305 of the Code of Georgia of
				1933 as amended by Section 7 of Act 1265 of the 1970 Session of the General
				Assembly of Georgia, approved March 21, 1970, requires that the statement of
				intent to dissolve, whether by written consent of the shareholders or by act of
				the corporation, shall be delivered to the Secretary of State for filing as
				provided in Section 22-105, and that copy of said statement shall be filed with
				the State Revenue Commissioner.
(2)
				Section 22-1416(d) of the Code of Georgia of 1933, as amended by Section 6 of
				Act 1265 of the 1970 Session of the General Assembly of Georgia, approved March
				21, 1970, requires on the dissolution of a foreign corporation a notice from
				the State Revenue Commissioner to the effect that the corporation has met the
				requirements with respect to reports and taxes established by the revenue laws
				of the State.
(3) The notice
				required by Section 22-1416(d)will be issued only upon written request of the
				taxpayer corporation directed to the State Revenue Commissioner. The request
				for notice must specify to whom notice, if issued, should be delivered;
				provided, however, that such notice, if issued, will be delivered only to the
				taxpayer corporation, or to its agent or attorney designated in writing to
				receive such notice.
(4) If, upon
				examination of all records of the Department, the taxpayer corporation has met
				all the requirements of the revenue laws of this State, the following notice
				will be issued by the State Revenue Commissioner:
"NOTICE
On the Dissolution of:
Whereas: Section 22-1416(d) of the Code of Georgia of 1933 as
				 amended, particularly as amended by Section 6 of Act 1265 of the 1970 Session
				 of the General Assembly of Georgia, approved March 12, 1970, requires a notice
				 from the State Revenue Commissioner upon dissolution of a foreign corporation;
				 and
Whereas: The above named corporation has in writing applied
				 to the State Revenue Commissioner for such notice;
Now, Therefore, The undersigned, in his official capacity as
				 State Revenue Commissioner hereby gives notice that the above named corporation
				 has of this date met the requirements with respect to reports and taxes
				 established by the revenue laws of this State that are administered by the
				 State Revenue Commissioner. To the extent provided by law the tax reports and
				 returns of the above named corporation which are due under the tax laws
				 administered by the State Revenue Commissioner remain subject to audit and
				 assessment and this notice does not in any respect waive those provisions of
				 law. Given in my official capacity, this _____ day of ________, 19___.
_________________________
State Revenue Commissioner."
(5) If the notice required by Section
				22-1416(d)cannot be issued because the taxpayer corporation has not met the
				requirements of the revenue laws of this State, then the taxpayer corporation
				will be notified of that fact.
Sections 22-1313,
				 22-1305 and 22-1416(d)Code of Georgia of 1933 as amended by Sections 1, 6 and 7
				 of Act 1265 of the 1970 Session of the General Assembly of Georgia, approved
				 March 21, 1970, effective April 1, 1970.