Title 14, Chapter 3, Section 1405
(a) A corporation may revoke its dissolution proceedings at any time
prior to the filing of articles of dissolution.
(b) Revocation of dissolution proceedings must be authorized in the
same manner as the dissolution was authorized unless that
authorization permitted revocation by action by the board of
directors alone, in which event the board of directors may revoke
the dissolution without member action.
(c) After the revocation of dissolution proceedings is authorized,
the corporation may revoke the dissolution proceedings by delivering
to the Secretary of State for filing a notice of revocation of
intent to dissolve, together with a copy of its notice of intent to
dissolve, that sets forth:
(1) The name of the corporation;
(2) The date that the revocation of dissolution proceedings was
(3) If the corporation's board of directors or incorporators
revoked the dissolution proceedings, a statement to that effect;
(4) If the corporation's board of directors revoked the
dissolution proceedings authorized by the members, a statement
that revocation was permitted by action by the board of directors
alone pursuant to that authorization; and
(5) If member action was required to revoke the dissolution proceedings, the information required by paragraph (3) of Code Section 14-3-1404.
(d) Revocation of dissolution proceedings is effective when a notice
of revocation of intent to dissolve is filed.
(e) When the revocation of dissolution proceedings is effective, it
relates back to and takes effect as of the effective date of the
filing of the notice of intent to dissolve and the corporation
resumes carrying on its business as if dissolution proceedings had