§ 1004. Certificate of dissolution; filing.

(a) The department shall not file such certificate unless the consent
of the state department of taxation and finance to the dissolution is
attached thereto. Upon such filing, 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 shall not file such certificate
unless the consent of the commissioner of finance of the city of New
York to the dissolution is also attached thereto.