Section 1004*2. Certificate of dissolution; filing

(a)  The department shall not file such certificate unless the consent
  of the state department of taxation and finance to  the  dissolution  is
  attached thereto. Upon such filing, the corporation is dissolved.
    (b) Notwithstanding paragraph (a) of this section, with respect to any
  corporation  that has done business in the city of New York and incurred
  liability for any tax or charge under chapter six,  seven,  eight,  ten,
  eleven,  twelve,  thirteen,  fourteen, fifteen, twenty-one, twenty-four,
  twenty-five or twenty-seven of title eleven of the  administrative  code
  of  the city of New York, the department shall not file such certificate
  unless the consent of the commissioner of finance of  the  city  of  New
  York to the dissolution is also attached thereto.
    * NB Effective October 1, 2009