Statement of Dissolution

(a) A limited cooperative association that has dissolved or is about to dissolve shall deliver to the Director of Revenue and Taxation for filing a statement of dissolution that states: (1) the name of the association; (2) the date the association dissolved or will dissolve; and (3) any other information the association considers relevant. (b) A person has notice of a limited cooperative association’s dissolution on the later of: (1) ninety (90) calendar days after a statement of dissolution is filed; or (2) the effective date stated in the statement of dissolution.