Updated September 3, 2026. Quick answer: a Maryland for-profit corporation dissolves by filing Articles of Dissolution under Md. Code Ann., Corps. & Ass’ns § 3-406 for $0, and Maryland does not gate the filing on a tax clearance certificate.
The filing, and what Maryland calls it
Maryland’s Articles of Dissolution are filed not with a Secretary of State but with the State Department of Assessments and Taxation (SDAT), Charter Division, under Md. Code Ann., Corps. & Ass’ns §§ 3-403 (approval), 3-404 (creditor notice), 3-406 (content) and 3-407 (filing).
The tax clearance question
Maryland does not gate the Articles of Dissolution on a tax clearance certificate. SDAT’s own 4-page form and instructions contain no mention of a Comptroller tax-clearance certificate anywhere. The only stated precondition is that the corporation be ‘active and not pending forfeiture,’ current on its own SDAT annual-report and personal-property-return filings. The Comptroller’s tax-account closure is a separate process entirely. (SDAT Articles of Dissolution instructions) That does not erase the corporation’s final tax filings; it just means the Secretary of State’s office is not the one checking for them before accepting the paperwork.
Creditors and the claims window
Maryland requires a formal notice-to-known-and-unknown-creditors procedure. Structured differently from most states in this cluster: it is a mandatory PRE-filing notice period, not a post-dissolution claims bar. The corporation must mail notice to all known creditors at least 20 days before filing the Articles of Dissolution with SDAT. (Md. Code Ann., Corps. & Ass’ns § 3-404)
What the filing costs
The Articles of Dissolution carries a $0 filing fee. Base filing is free; expedited service costs $50 (7-10 days) or $425 (same day).
What this page does not answer
Dissolving the entity at the state level and closing it out with the IRS are two separate processes. A final federal return, IRS Form 966 in some circumstances, and canceling the EIN are governed by federal law, not by Maryland’s corporation statute, and this cluster does not source them. We have the state-filing answer at primary and the federal-closeout answer not at all.
This page sells nothing and links to no filing service. Dissolving a corporation is a filing-desk task with a statutory answer, and the answer is either in the state’s code and the Secretary of State’s own instructions or it is not.
This page covers a for-profit business corporation. If you are closing an LLC in Maryland instead, the filing, fee and statute are different: see dissolving an LLC in Maryland.
Sources
Every citation on this page is statutory or the Secretary of State’s own official filing instructions. No formation service, no registered-agent marketing page and no aggregator is cited anywhere in this cluster; those are the only publishers of the competing versions.
- SDAT, Articles of Dissolution (form and instructions): https://dat.maryland.gov/SDAT%20Forms/dissol.pdf
- Md. Code Ann., Corps. & Ass’ns §§ 3-403, 3-404, 3-406: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=3-404&enactments=False
- Maryland Comptroller, Closing a Business: https://www.marylandcomptroller.gov/businesses/closing-a-business.html