N.Y. Bus. Corp. Law § 1004

§ 1004. Certificate of dissolution; filing.\n (a) The department shall not file such certificate unless the consent\nof the state department of taxation and finance to the dissolution is\nattached thereto. Upon such filing, the corporation is dissolved.\n (b) Notwithstanding paragraph (a) of this section, with respect to any\ncorporation that has done business in the city of New York and incurred\nliability for any tax or charge under chapter six, seven, eight, ten,\neleven, twelve, thirteen, fourteen, fifteen, twenty-one, twenty-four,\ntwenty-five or twenty-seven of title eleven of the administrative code\nof the city of New York, the department shall not file such certificate\nunless the consent of the commissioner of finance of the city of New\nYork to the dissolution is also attached thereto.\n