Updated September 3, 2026. Quick answer: a Louisiana for-profit corporation dissolves by filing Articles of Dissolution under La. R.S. 12:1-1403 for $75, and whether Louisiana requires a tax clearance certificate first depends on which filing track you use.
The filing, and what Louisiana calls it
Louisiana is a civil-law jurisdiction, but its Business Corporation Act uses the same ‘articles of dissolution’ term as common-law states, confirmed directly from the statute text, not assumed. Two tracks exist: a notarized short-form affidavit (only when there is no debt and no immovable property) or a long-form application (when the corporation has debts, assets, or immovable property).
The tax clearance question
Louisiana genuinely depends on which filing track you use: there is no single yes-or-no answer. Genuinely conditional on which track is used, not a single yes-or-no answer. On the short-form notarized-affidavit track, ‘a clearance is not issued by the Secretary of State for these types of dissolutions,’ no gate. On the long-form track, the Secretary of State notifies the Department of Revenue (and other agencies where relevant), and the charter is not dissolved until each agency confirms the corporation’s account is clear. (Louisiana Dept. of Revenue FAQ, ‘How does a Louisiana corporation dissolve its charter?’)
Creditors and the claims window
Louisiana makes available, but does not require, a formal notice-to-known-and-unknown-creditors procedure, with a 120-day claims-bar window. Optional. Known claims (R.S. 12:1-1406): written notice, not fewer than 120 days, with the claim ‘extinguished by peremption’ if the deadline passes; rejected claims must be enforced within not fewer than 90 days after the rejection notice. (La. R.S. 12:1-1406)
What the filing costs
The Articles of Dissolution carries a $75 filing fee. Rises to $95 effective October 1, 2026 under Act 921 of the 2026 Regular Session (La. R.S. 49:222(B)(1)(b)), a change that takes effect shortly after this page’s publish date.
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 Louisiana’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 voluntarily dissolving a for-profit business corporation. If your entity is an LLC that was administratively dissolved and you are bringing back into good standing instead of closing it, that is a different filing: see reinstating an LLC in Louisiana.
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.
- La. R.S. 12:1-1403: https://legis.la.gov/Legis/Law.aspx?d=920430
- La. R.S. 12:1-1406: https://legis.la.gov/Legis/Law.aspx?d=920435
- Louisiana Dept. of Revenue, dissolving a corporate charter: https://revenue.louisiana.gov/tax-education-and-faqs/faqs/corporation-income-franchise-taxes/how-does-a-louisiana-corporation-dissolve-its-charter/