Dissolving Your Company in Arizona
Company Dissolution in Arizona
To dissolve a company in Arizona first step is to have a meeting of its members (for LLC) or directors/shareholders (for corporation) and have a resolution drafted authorizing dissolution. Once such resolution was ratified, the process of dissolution involves the following steps:
1. Obaining Clearances & Consents
Corporations only: Tax Clearance Certificate (Certificate of Compliance) from Arizona Department of Revenue might be required before the for-profit or non-profit corporation is dissolved. Obtaining the clearance certificate takes about 30 business days.
2. Filing Articles of Dissolution
Articles of Dissolution are filed with Arizona Corporation Commission. The processing of dissolution at the Arizona Corporation Commission level takes about 20 business days, with expedited option available (4-5 business days).
3. Newspaper Publication
Publication is required to dissolve a corporation in Arizona. Within 60 days after ACC approval of the Articles of Dissolution, you must publish a copy of the document in a newspaper of general circulation in the county of the known place of business in Arizona for three consecutive publications.
4. Updating Other Agencies & Company Documents
Don’t forget to notify the IRS and other state agencies regaring the dissolution. Also, make sure you file a “final” tax return for the company.
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