4562

Once the dissolution of a cooperative has been approved or decreed, the board of receivers [or] the Inspector shall cause a notice of the dissolution thereof to be published in a newspaper of general circulation thirty (30) days prior to the beginning of the liquidation. In case that the cooperative undergoing the process of dissolution lacks sufficient funds to publish said notice in a newspaper, the notice may be published at the office of the Collector of Internal Revenue in the municipality where the main office of the cooperative is located.\nHistory —Sept. 1, 2004, No. 239, § 32.0.