In Lorisa Capital Corp. v. Gallo, 119 AD2d 99 [2d Dept 1986]) the court held, in pertinent part: "Statutory dissolution by proclamation of the Secretary of State pursuant to Tax Law 203-a is intended to encourage voluntary payment of franchise taxes. After dissolution ... [a]ll new business is prohibited ... Payment of such preproclamation indebtedness by a corporation which has failed to cease its business activities may not be avoided by an attempt to reincorporate. It is apparent from the statutory scheme that the Legislature did not intend a delinquent corporation which has not sought reinstatement to enjoy the privileges of corporate existence, which include ... the right to bring suit in the courts of this State." (Id at 110 .)