Skip to content
Georgia Commons
Menu

Official Code of Georgia Annotated

Title 14. CORPORATIONS, PARTNERSHIPS, AND ASSOCIATIONS · Chapter 3. NONPROFIT CORPORATIONS · Article 14. DISSOLUTION · Part 2. ADMINISTRATIVE DISSOLUTION

14-3-1420. Grounds for administrative dissolution.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. The Secretary of State may commence a proceeding under Code Section 14-3-1421 to dissolve a corporation administratively if:

  2. (1)

    The state revenue commissioner has certified to the Secretary of State that the corporation has failed to file a license or occupation tax return and that a period of one year has expired since the last day permitted for timely filing without the filing and payment of all required license and occupation taxes and penalties by the corporation; provided, however, that dissolution proceedings shall be stayed so long as the corporation is contesting, in good faith, in any appropriate proceeding, the alleged grounds for dissolution;#

  3. (2)

    The corporation does not deliver its annual registration to the Secretary of State, together with all required fees and penalties, within 60 days after it is due;#

  4. (3)

    The corporation is without a registered agent or registered office in this state for 60 days or more;#

  5. (4)

    The corporation does not notify the Secretary of State within 60 days that its registered agent or registered office has been changed, that its registered agent has resigned, or that its registered office has been discontinued; or#

  6. (5)

    The corporation pays a fee as required to be collected by the Secretary of State pursuant to this chapter by a check or some other form of payment which is dishonored and the corporation or its incorporator or its agent does not submit payment for said dishonored payment within 60 days from notice of nonpayment issued by the Secretary of State.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 14-3-1420, enacted by Ga. L. 1991, p. 465, § 1; Ga. L. 1993, p. 1231, § 28; Ga. L. 2023, p. 419, § 1-1/SB 148, effective July 1, 2023.

Amendments

The 2023 amendment, effective July 1, 2023, substituted “this chapter” for “the Code” in paragraph (5).

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t14-(v12)-pdf.pdf, Volume V12, 2017 edition, 2025 supplement, pages 191 to 192; merge action: replaced; file SHA-256 b004123363dc.