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1994 SESSION

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HB 1122 Termination of corporate existence; withdrawal of foreign corporation.

Introduced by: James H. Dillard, II | all patrons    ...    notes | add to my profiles

SUMMARY:

Corporations; termination of corporate existence; withdrawal of foreign corporation from Virginia. Eliminates obligation of State Tax Commissioner to certify to the State Corporation Commission (SCC) that (i) Virginia corporations terminating their existence have paid all state taxes concurrent with filing articles of termination and (ii) foreign corporations filing certificates of withdrawal from Virginia have paid all state taxes concurrent with withdrawal. The bill permits corporations in both instances to certify directly to the SCC that they have filed appropriate returns and paid all state taxes then due to the time of the certification.


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