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It is where the government dissolves the corporation... commonly refered to as "involutary dissolution by the soc".

For example: In Massachusetts, M.G.L. Chapter 156B, s.101 authorizes the Secretary of the Commonwealth to dissolve corporations which fail to file annual reports with the Secretary of the Commonwealth or tax returns with the Commissioner of Revenue for two or more consecutive years and corporations which he believes become inactive and whose dissolution will be in the public interest.

NOTE: This does not necessarily mean the corporation did anything illegal. If a corporation does not make any profit, they may not file an annual report. Failure to file the mandatory annual report will result in automatic disillusionment.

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