Dissolving a company in Arizona
The state-level facts for closing an LLC or corporation in Arizona: the dissolution filing, its fee, whether tax clearance comes first, and the tax obligations that keep accruing until the filing is accepted. Every fact links to the official government source it was read from.
Arizona LLC
- Dissolution filing
- Articles of Termination (L031) — filed with the Arizona Corporation Commission, Corporations Division. (official source)
- Filing fee
- $35 (official source)
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Final state return
- File the final Arizona return for the LLC's tax classification; ADOR compliance spans individual, transaction privilege, withholding, corporate, and partnership tax types. (official source)
Worth knowing
- Articles of Termination cannot be filed until all LLC property and assets have been distributed (A.R.S. 29-3702).
- Publication of Articles of Termination is not required for LLCs.
- Missing a TPT filing or final return before license cancellation can accrue penalties, interest, and renewal fees.
- All ACC filings need a Cover Sheet; credit cards are accepted in person only, not by mail.
Arizona corporation
- Dissolution filing
- Articles of Dissolution (C022) — filed with the Arizona Corporation Commission, Corporations Division. (official source)
- Filing fee
- $25 (official source)
- Tax clearance before filing
- A Certificate of Compliance from the Arizona Department of Revenue (Tax Clearance Application, Form 10523) certifying taxes are paid; required if the corporation commenced business or issued shares, and due to the ACC within 6 months of delivering the Articles of Dissolution. (official source)
- Final state return
- File the final Arizona corporate income tax return; the Certificate of Compliance requires the corporation to be compliant across all tax types with no liabilities or delinquencies at ADOR. (official source)
Worth knowing
- If the tax clearance certificate is not received by the ACC within 6 months of delivering the Articles of Dissolution, the voluntary dissolution cannot be approved and the corporation is administratively dissolved.
- Publication of the Articles of Dissolution is required when a tax clearance certificate was required - but only AFTER the ACC approves the filing; the approval letter explains how to publish.
- All past-due annual reports must be filed before the Articles of Dissolution will be approved.
- Dissolution is effective only when the ACC approves the filing; the effective date is the delivery date once approved.
Closing a company is more than the state filing — payroll accounts, sales-tax permits, franchise-tax finals, federal returns, and creditor notices all have their own order and deadlines. A Winddown runbook sequences all of it for your specific company, with drafted consents and creditor notices included.
Sourced from the official pages linked above; facts we could not verify against an official source are shown as links rather than numbers. Requirements and fees change — the linked pages are authoritative. General information, not legal or tax advice.