Statement of Dissolution

(a)A limited cooperative association that has dissolved or is about to dissolve shall deliver to the Director of Revenue and Taxation for filing a statement of dissolution that states:

(1)the name of the association;

(2)the date the association dissolved or will dissolve; and

(3)any other information the association considers relevant.

(b)A person has notice of a limited cooperative association’s dissolution on the later of:

(1)ninety

(90)calendar days after a statement of dissolution is filed; or

(2)the effective date stated in the statement of dissolution.