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Maine: Voluntary LLC Dissolution and Cancellation Requirements

verified against the statute 2026-07-28 13 statute sources

The short answer

A Maine LLC dissolves on an agreement-specified event or the consent of all members. It then winds up, addresses creditors, and distributes the remainder before filing a $75 Certificate of Cancellation. Filing ends the LLC's continued wind-up existence immediately unless the certificate states a delayed date, capped at 90 days.

Ask Ezel about your situation

This is the general rule in Maine. Ezel applies current Maine law to your specific facts and answers with citations to the statutes.

Governing law and scopeMaine Limited Liability Company Act, 31 M.R.S. ch. 21, ordinary domestic LLC dissolution, winding up, and cancellation; terminal filing goes to the Secretary of State (§§ 1595 to 1604, 1533)
Dissolution event and approvalAgreement-specified dissolution event/circumstance or consent of all members; the Act also has no-member and judicial events (§ 1595)
Pre-filing status and tax clearanceNo termination-specific tax-clearance, good-standing, or final-return certificate appears in § 1533 or current Form MLLC-11C. The filing follows completed winding up and states formation date, dissolution/date, and effectiveness
Winding-up authority and powersRemaining members wind up; if none, all holders of the last member's transferred interest appoint a person. Powers include collecting assets, disposing of property, providing for liabilities, distributing the remainder, litigation, and other necessary acts (§§ 1596 to 1598)
Creditor notice and claimsKnown-claim notice is optional: allow ≥120 days, then 90 days to sue after rejection. Optional one-time county/Kennebec County publication creates a 3-year action bar and permits a court-set security procedure for contingent, unknown, and later-event claims (§§ 1599 to 1600)
Debts, reserves, and distributionsPay or adequately provide for creditors including member-creditors; return unreturned contributions, then distribute by pre-dissolution distribution shares. Unbarred claims may reach undistributed assets or member/transferee recipients up to the lesser proportionate claim/received assets, capped at assets received; court-ordered security protects recipients (§§ 1600 to 1601)
Termination filing and signerAfter dissolution and completed winding up/liquidation, file Form MLLC-11C Certificate of Cancellation stating name, original formation date, dissolution/date, and effectiveness. Authorized person signs; if no members, the wind-up person signs; agent/attorney-in-fact allowed (§§ 1533, 1676; Form MLLC-11C)
Fee, method, and effective date$75 filing fee; mail the signed form with payment to the Corporations Division. Optional 24-hour service adds $50 and same-day service $100. Filing is effective immediately or at a date/time certain no later than day 90; the formation certificate is then cancelled (§§ 1533, 1674, 1680; Form/page)
Survival, revocation, and post-closureUntil cancellation, the dissolved LLC exists only to wind up and may sue/be sued; cancellation does not alter member-liability protection. Unbarred claims continue against assets/recipients. The Secretary may grant a paid, purpose- and time-limited revival after cancellation (§§ 1596, 1600, 1604, 1533(4), 1544)

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Requirements one by one

The default voluntary approval is unanimous

31 M.R.S. § 1595 recognizes an agreement-specified dissolution event or
circumstance. Otherwise, all members must consent.

Dissolution starts a limited wind-up existence

Under 31 M.R.S. § 1596, the LLC continues until cancellation but may act only
to wind up: collect assets, dispose of property, address liabilities, distribute
the remainder, and take other necessary steps. Existing and new proceedings may
continue in the LLC's name.

31 M.R.S. § 1597 gives the remaining members the wind-up role. If no members
remain, all holders of the last member's transferred interest appoint a person.

Both claim-bar procedures are optional

31 M.R.S. § 1599 permits written known-claim notice. It must allow at least 120
days for submission; after rejection, the claimant has 90 days to sue.

31 M.R.S. § 1600 separately permits one newspaper publication in the principal-
office county or, if none in Maine, Kennebec County. It creates a three-year
action period for covered unknown, unacted-on, contingent, and later-event
claims. A publishing LLC may ask the Superior Court to set security for
contingent, unknown, and reasonably foreseeable later claims; complying with
the order protects distribution recipients from those claims.

Creditors come before transferable-interest owners

31 M.R.S. § 1601 first pays or adequately provides for creditors, including
members who are creditors. It then returns unreturned contributions and divides
the remainder according to the owners' pre-dissolution distribution shares.

Unbarred claims may reach undistributed assets. After a distribution, § 1600
limits a member's or transferee's exposure to the lesser of the proportionate
claim or assets received, with a total cap equal to the assets received.

One $75 filing cancels the formation certificate

After dissolution and completed winding up, 31 M.R.S. § 1533 requires a
Certificate of Cancellation. Current Form MLLC-11C states the original formation
date, dissolution and date if known, and filing-date or delayed effectiveness.

31 M.R.S. § 1676 requires an authorized signer. If no members remain, the wind-
up person signs. An agent or attorney-in-fact may sign without filing the power.

31 M.R.S. § 1680 and Form MLLC-11C set the fee at $75. The form is mailed with
payment to the Corporations Division. Optional next-business-day service adds
$50; same-day service adds $100.

31 M.R.S. § 1674 makes the filing effective immediately unless it states a
delayed time/date, capped at 90 days. Cancellation ends the limited wind-up
existence described in § 1596.

Maine permits a limited post-cancellation revival

31 M.R.S. § 1604 lets an interested party apply for revival after cancellation,
but only for specified purposes and a specified period approved by the
Secretary of State. The filing fee is $150. When the period expires, the LLC
returns to its prior status.

Cancellation also leaves 31 M.R.S. § 1544's member-liability protection in
place; membership alone does not make a person liable for the LLC's debts.

What trips people up

Dissolution and cancellation are separate. Dissolution starts winding up;
Form MLLC-11C removes the LLC from the Secretary of State's active records only
when the cancellation becomes effective.

Maine's publication route does more than shorten a limitations period. It also
opens the court-set-security procedure for contingent, unknown, and reasonably
foreseeable later claims.

Common questions

Does Maine require tax clearance with the cancellation filing?

Neither 31 M.R.S. § 1533 nor current Form MLLC-11C lists a termination-specific
tax-clearance, good-standing, or final-return certificate.

Must every dissolving LLC publish?

No. Sections 1599 and 1600 use “may” for the written-notice and publication
procedures. They are optional claim-management routes.

Can a cancelled LLC ever be revived?

Yes, for a limited purpose and period approved under § 1604. It is not an
automatic return to indefinite ordinary business.

Statutes and sources

Source links

Every statute quoted above, linked, with the date we checked it.

31 M.R.S. § 1595 · accessed 2026-07-28
31 M.R.S. § 1596 · accessed 2026-07-28
31 M.R.S. § 1597 · accessed 2026-07-28
31 M.R.S. § 1599 · accessed 2026-07-28
31 M.R.S. § 1600 · accessed 2026-07-28
31 M.R.S. § 1601 · accessed 2026-07-28
31 M.R.S. § 1533 · accessed 2026-07-28
31 M.R.S. § 1544 · accessed 2026-07-28
31 M.R.S. § 1674 · accessed 2026-07-28
31 M.R.S. § 1676 · accessed 2026-07-28
31 M.R.S. § 1680 · accessed 2026-07-28
31 M.R.S. § 1604 · accessed 2026-07-28
This page is general legal information about voluntarily dissolving and terminating an ordinary domestic limited liability company, not legal, tax, accounting, insolvency, or creditor-rights advice. A member vote may begin dissolution without ending the LLC's legal existence, and a state filing does not by itself close federal tax accounts, payroll, licenses, bank accounts, or registrations in other states. Debts, known and contingent claims, reserves, distributions, final state returns, tax-clearance documents, forms, fees, and filing methods vary and can change. Foreign LLCs, professional or regulated entities, series structures, insolvent companies, and disputed owner situations may require different procedures. Verified against the cited official statutes and filing materials on the date shown; confirm current instructions with the filing and revenue offices and obtain licensed advice before distributing assets or filing termination.

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