Massachusetts General Laws

Mass. Gen. Laws ch. 155, § 50A (2026)

Failure to file reports or returns; application of secretary or commissioner to dissolve

✓ current as of July 2026

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Section 50A. If a corporation has failed to comply with the provisions of law requiring the filing of reports with the state secretary or tax returns with the commissioner of revenue for two consecutive years, or if the secretary is satisfied that a corporation has become inactive and that its dissolution would be in the public interest, said secretary or said commissioner may apply to the supreme judicial court for its dissolution, and the court, after notice by mail or otherwise as it may order, may decree such dissolution subject to the provisions of sections fifty-one, fifty-two and fifty-six. The said secretary or said commissioner may include as many corporations in a single application as they deem fit and the court may include in its decree any or all thereof. The secretary or the commissioner shall furnish to each county law library within the commonwealth, upon application therefor, a copy, mimeographed or otherwise prepared as he shall determine, of the list of the corporations dissolved as herein provided.

Notes of Decisions

Cited in 5 cases, 1966–1995 · leading case: Brattman v. Sec'y of the Commonwealth, 658 N.E.2d 159 (Mass. 1995).

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Brattman v. Sec'y of the Commonwealth, 658 N.E.2d 159 (Mass. 1995). · cites it 2× “Even if the question were properly before us, we would hold that the Secretary did not improperly “dissolve” the nonprofit corporations under G. L. c. 155, § 50A (1994 ed.), but rather that the charters were appropriately “revoked” under G.”

State Realty Co. of Boston, Inc. v. MacNeil Bros. Co., 265 N.E.2d 85 (Mass. 1970). “See G. L. c. 155, §§ 50A, 51, 51 A, 52 and 53.”

Massachusetts Elec. Co. v. Pac. Nat'l Inv. Corp., 404 N.E.2d 1258 (Mass. App. Ct. 1980). “xhibits were of minimal probative value in view of the basically neutral character of the entries, the lack of any other information in the sundry columns pertaining to various assets and liabilities, the testimony that the corporation was loosely run, and the testimony by the…”

Gen. Motors Acceptance Corp. v. J. & F. Motors, Inc., 34 Mass. App. Dec. 160 (Mass. Dist. Ct., App. Div. 1966). “The plaintiff, however, seeks to impose individual liability on defendant, Fantini on the following line of reasoning: the corporation had been dissolved on December 13, 1961 by order of the Supreme Judicial Court for failure to file a certificate of condition (see G.L. c. 155,…”

Brattman v. Connolly, 1 Mass. L. Rptr. 585 (Mass. Super. Ct. 1994). “G.L.c. 155, §50A. The Secretary asserts that the distinction between whether Brattman’s corporations were dissolved or *586 their charters revoked is merely semantic.”

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