21 to dissolve a corporation administratively if:\n(a) the corporation has failed to comply with the provisions of law requiring the filing of reports with the secretary of state or the filing of any tax returns or the payment of any taxes under chapter 62C or chapter 63 of the General Laws for 2 or more consecutive years; or\n(b) the secretary of state is satisfied that the corporation has become inactive and that its dissolution would be in the public interest.
Massachusetts Legal Code