Section 11-133. Consent to dissolution of a corporation

Where  a
  corporation files an application for consent  to  dissolution  with  the
  commissioner   of   finance   for  purposes  of  obtaining  non-judicial
  dissolution under article ten of the business corporation law or article
  ten of the not-for-profit corporation law, such consent shall be  issued
  by  the  commissioner  only  if the commissioner has determined that all
  fees, taxes, penalties and interest imposed on  such  corporation  under
  chapters  six,  seven,  eight,  ten, eleven, twelve, thirteen, fourteen,
  fifteen, twenty-one, twenty-four, twenty-five and twenty-seven  of  this
  title  have  been  (a) paid in full, or (b) paid pursuant to an offer in
  compromise pursuant to paragraph c or d of subdivision  two  of  section
  fifteen  hundred  four of the New York city charter. Notwithstanding the
  preceding sentence, the commissioner of finance is authorized in his  or
  her  discretion  and  in  such manner and on such terms as he or she may
  determine to issue a consent to dissolution if a written  agreement  for
  payment of such fees, taxes, penalties and interest is executed with the
  commissioner.  Such  applications  shall be filed in the form and manner
  determined by the commissioner.
    * NB Effective October 1, 2009