§3–407.

    (a)    The corporation shall file articles of dissolution for record with the Department:

        (1)    If there are any known creditors of the corporation, after the 19th day following the mailing of notice to them; or

        (2)    If there are no known creditors, at any time.

    (b)    On written request of the corporation, the Department shall furnish without charge a list of all collectors of taxes of counties and municipalities to which the Department has certified an assessment of personal property taxable to the corporation within the preceding four years.