West Virginia Code § 31D-14-1401

Dissolution by incorporators or initial directors
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A majority of the incorporators, or initial directors of a corporation, that has not issued
shares or has not commenced business may dissolve the corporation by delivering to the
Secretary of State for filing articles of dissolution that set forth: e
(1) The name of the corporation;
(2) The date of its incorporation; u
(3) Either: (A) That none of the corporation's shares has been issued; or (B) that the
corporation has not commenced business;
(4) That no debt of the corporation remains unpaid;
(5) That the net assets of the corporation remaining after winding up have been distributed
to the shareholders, if shares were issued; and
(6) That a majority of the incorporators or initial directors authorized the dissolution.

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