New Jersey Certificate of Dissolution Without Assets is a document used to formally dissolve a New Jersey business entity that does not have any assets or liabilities. This document is filed with the New Jersey Division of Revenue and Enterprise Services and requires a filing fee. There are two types of New Jersey Certificate of Dissolution Without Assets: voluntary dissolution and involuntary dissolution. A voluntary dissolution can be filed when all company members agree to dissolve the business. An involuntary dissolution is filed when the business does not comply with New Jersey laws, such as failure to pay taxes or penalties.