USA Closed S Corp missed a state tax return

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Jenn

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I'm one of the former owners of a North Carolina S-Corporation that closed at the end of 2008. I received a letter from the NCDOR saying we missed filing tax year 2007. I know we filed federal, so each of the shareholders paid our taxes. One of the options on the form letter is that the return will not be filed because the company is out of business, has no assets, etc, but I assume that means before the missed return, not after. Are we all still responsible after the corporation was dissolved, or only the person of record, or none of us?
 
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