Section 293-A:14.23 - Appeal From Denial of Reinstatement(a) If the secretary of state denies a corporation's application for reinstatement following administrative dissolution, the secretary of state shall notify the corporation in writing of such denial. Such notice shall set forth the reason or reasons for denial and shall be mailed to the corporation at its principal address as listed in the records of the secretary of state.(b) The corporation may appeal the denial of reinstatement to the superior court of the county in which its principal office (or, if none in this state, its registered office) is located within 30 days after notification of denial. The corporation shall appeal by petitioning the court to set aside the dissolution and attaching to the petition copies of the secretary of state's certificate of dissolution, the corporation's application for reinstatement, and the secretary of state's notice of denial.(c) The court may summarily order the secretary of state to reinstate the dissolved corporation or may take other action the court considers appropriate.(d) The court's final decision may be appealed as in other civil proceedings.Entire chapter repealed and reenacted by 2013, 142:1, eff. 1/1/2014. 2013, 142:1, eff. Jan. 1, 2014.