Conversions & Surveys, Inc. v. Department of Revenue

A foreign corporation admitted to do business in the state of Washington,. having ceased to do business within this state, sought permission to formally withdraw from the state. As a prerequisite to withdrawal, the corporation filed an affidavit with the Tax Commission of the State of Washington, requesting the commission to certify to the Secretary of State of the State of Washington that the corporation had fully satisfied all tax liability imposed upon it by the Revenue Act of 1935 as amended. The affidavit was filed with the Tax Commission on June 5, 1959, and the certificate was issued…