Section 32. No corporation to be dissolved, or judicial sale valid, until taxes are paid
No corporation, company, joint-stock association, association or limited partnership made taxable by this act, shall hereafter be dissolved by the decree of any court of common pleas, nor shall any judicial sale be valid or a distribution of the proceeds thereof be made, until all taxes due the Commonwealth have been fully paid into the State Treasury, and the certificate of the Auditor General, State Treasurer and Attorney General to this effect filed in the proper court, with the proceedings for dissolution or sale. 1889, June 1, P.L. 420, Sec. 32.