950 C.M.R. 107.09
A foreign corporation no longer doing business in the Commonwealth may withdraw from the Commonwealth by filing with the Division a Certificate of Withdrawal. The clerks of the Division in their examination of the Certificate of Withdrawal have been directed to check for the following information:
vice-president, and the clerk or an assistant clerk or the secretary or an assistant secretary or, if the foreign corporation is in the hands of a receiver or trustee, by such receiver or trustee. The Certificate of Withdrawal shall be accompanied by a certificate from the Commissioner of Corporations and Taxation that all taxes due and payable to the Commonwealth have been paid. In addition, all certificates of condition must be filed up-to-date with the Division before the Certificate of Withdrawal may be accepted by the Division.