Payment of fees prior to dissolution

17-6806. Payment of fees prior to dissolution. No corporation shall be dissolved under this act until all corporate fees due to or assessable by the state have been paid by the corporation. History: L. 1972, ch. 52, § 96; L. 1973, ch. 100, § 12; L. 2005, ch. 157, § 9; January 1, 2006. Source or Prior Law: 8 Del. C. § 277. Cross References to Related Sections: Action by state to recover delinquent annual report fee, see 17-7509. Forfeiture of corporation's articles of incorporation or authority to do business in Kansas for failure to pay annual report fee, see 17-7510. Corporations exempt from payment of franchise taxes and annual report fee, see 17-7512. CASE ANNOTATIONS 1. Forfeiture of articles of incorporation for nonpayment of franchise tax does not extinguish corporation as legal entity. Pottorf v. U.S., 773 F. Supp. 1491 (1991). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026