N.Y. Not-For-Profit Corp. Law § 1004

§ 1004. Certificate of dissolution; filing; effect.\n (a) The department of state shall not file a certificate of\ndissolution unless the consent of the state department of taxation and\nfinance to the dissolution is attached thereto. Upon filing the\ncertificate, 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 of state shall not file a\ncertificate of dissolution unless the consent of the commissioner of\nfinance of the city of New York to the dissolution is also attached\nthereto.\n