Section 31E-14-1421 - Revocation of withdrawal(a) A corporation may revoke its withdrawal within one hundred twenty days of its effective date.(b) Revocation of withdrawal must be authorized in the same manner as the withdrawal was authorized unless that authorization permitted revocation by action of the board of directors alone, in which event the board of directors may revoke the withdrawal without shareholder action.(c) After the revocation of withdrawal is authorized, the corporation may revoke the withdrawal by delivering to the Secretary of State for filing articles of revocation of withdrawal, together with a copy of its application of withdrawal, that sets forth: (1) The name of the corporation;(2) The effective date of the withdrawal that was revoked;(3) The date that the revocation of withdrawal was authorized;(4) If the corporation's board of directors or incorporators revoked the withdrawal, a statement to that effect; and(5) If the corporation's board of directors revoked the withdrawal authorized by the shareholders, a statement that revocation was permitted by action by the board of directors alone pursuant to that authorization.(d) Revocation of withdrawal is effective upon the effective date of the articles of revocation of withdrawal.(e) When the revocation of withdrawal is effective, it relates back to and takes effect as of the effective date of the withdrawal and the corporation resumes carrying on its business as if withdrawal had never occurred.W. Va. Code § 31E-14-1421