Public Law 119-73 (01/23/2026)

36 U.S.C. § 70512

Deposit of assets on dissolution or final liquidation

On dissolution or final liquidation of the corporation, any assets of the corporation remaining after the discharge of all liabilities shall be distributed—
(a)
as provided by the board of directors; and
(b)
in compliance with the charter and bylaws.

Pub. L. 105–225112 Stat. 1354Pub. L. 119–57, § 8139 Stat. 712(, , ; , , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

70512

36:585.

Aug. 24, 1954, ch. 911, § 15, 68 Stat. 800.

The word “satisfaction” is omitted as included in “discharge”, and the word “obligations” is omitted as included in “liabilities”. The word “outstanding” is omitted as unnecessary.

Editorial Notes

Amendments

Pub. L. 119–572025— amended section generally. Prior to amendment, text read as follows: “On dissolution or final liquidation of the corporation, any assets remaining after the discharge of all liabilities shall be deposited in the Treasury of the United States as a miscellaneous receipt.”