Kansas Statutes 17-6806. Payment of fees prior to dissolution

Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201

No corporation shall be dissolved under this act until all corporate fees due to or assessable by the state have been paid by the corporation.