Form Cd-7 - Articles Of Dissolution Of A Wv Corporation Never Commencing Business - West Virginia Secretary Of State Page 2

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INSTRUCTIONS FOR FILING ARTICLES OF DISSOLUTION OF A WV
CORPORATION NEVER COMMENCING BUSINESS
If a for profit corporation did not commence business and/or the corporation did not issue any shares, its
incorporators or initial board of directors may dissolve the corporation at any time.
In order for the Office of the Secretary of State to issue a Certificate of Dissolution for a profit
corporation that never commenced business, the corporation must submit an original application for
“Dissolution of a WV Corporation Never Commencing Business”.
The Secretary of State will request, in writing, clearances from the West Virginia State Tax Department,
Employer Coverage Unit (Workers Compensation) and Department of Employment Security. After those
clearances are received in writing by the Office of Secretary of State, which may take as long as two
years, a Certificate of Dissolution will be prepared and mailed to the address given on the Articles of
Dissolution.
You will be held liable for all taxes, fees, penalties, interest, etc. until clearances are obtained from all the
applicable departments and divisions listed above.
The filing fee is $25 and the check should be made payable to the WV Secretary of State. If you are
requesting a Certified Copy of the filing returned to you, include the additional payment of $15 per
Certified Copy requested.
Registration fee:
$25
$15 per Certified Copy:
+
Total Fee:
=
Make your checks payable to West Virginia Secretary of State.
IF YOU NEED ADDITIONAL INFORMATION CONCERNING DISSOLVING YOUR
CORPORATION, PLEASE CONTACT OUR OFFICE AT 304-558-8000.

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