Ariz. Rev. Stat. § 10-1403 – Articles of dissolution; effective date of dissolution

A. At any time after dissolution is authorized, the corporation may dissolve by delivering to the commission for filing articles of dissolution setting forth all of the following:
1. 1. The name of the corporation.
2. 2. The date dissolution was authorized.
3. 3. If dissolution was approved by the shareholders, both:
  1. (a) The number of votes entitled to be cast on the proposal to dissolve.
  2. (b) Either the total number of votes cast for and against dissolution or the total number of undisputed votes cast for dissolution and a statement that the number cast for dissolution was sufficient for approval.
4. 4. If voting by voting groups was required, the information required by paragraph 3 of this subsection shall be separately provided for each voting group entitled to vote separately on the plan to dissolve.
B. A corporation is dissolved on the effective date of its articles of dissolution.
C. The articles of dissolution shall not be considered complete until the commission has received a notice from the department of revenue to the effect that the tax levied under title 42, chapter 5, article 1 against the corporation has been paid, or until it is notified by the department of revenue that the corporation is not subject to the tax and until the commission has received from the department of revenue its certificate issued pursuant to section 43-1151.
D. Within sixty days after the commission approves the filing, either of the following must occur:
1. 1. A copy of the articles of dissolution shall be published. An affidavit evidencing the publication may be filed with the commission.
2. 2. The commission shall input the information regarding the approval into the database as prescribed by section 10-130.
E. The articles of dissolution shall not be considered complete until all fees, penalties and costs required to be paid under this title have been paid.
F. Notwithstanding subsection E of this section, if an annual report becomes due on or after the first date on which the articles of dissolution are delivered to the commission for filing, the annual report requirement and penalty accrual prescribed in section 10-1622 are suspended for a period of six months after the first date on which the articles of dissolution are delivered to the commission for filing. On the expiration of the six-month suspension, if the articles of dissolution are not approved for filing or if the corporation is administratively dissolved pursuant to section 10-1420, paragraph 9, all past due annual reports required by section 10-1622, together with fees and any applicable penalties, are owed as if the suspension never occurred.