New Jersey Code § 15A:12-23

Dissolution upon liquidation
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15A:12-23. Dissolution upon liquidation
No corporation shall be completely liquidated and all of its assets distributed unless provision is made for the dissolution of the corporation and the payment of all fees, taxes, and other expenses incidental thereto.
L.1983, c. 127, s. 15A:12-23, eff. Oct. 1, 1983.

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