Ohio has changed the requirements for the dissolution of a domestic, for-profit corporation. As of September 29th, Ohio for-profit corporations must submit a Certificate of Tax Clearance from the Department of Taxation to the Secretary of State’s office in order to file a voluntary Certificate of Dissolution.
www.sos.state.oh.us/SOS/Businesses/businessServices/alerts/dissolution.aspx
Ohio – Updates to the Corporate Dissolution Act