(a) If the Secretary of State refuses to file a document delivered to his office for filing, the domestic or foreign corporation may appeal the refusal within 30 days after the return of the document to the superior court of the county where the corporation’s registered office is or will be located. The appeal is commenced by petitioning the court to compel filing the document and by attaching to the petition the document and the Secretary of State’s explanation of his refusal to file. (b) The matter shall promptly be tried de novo by the court without a jury. The court may summarily order the Secretary of State to file the document or take other action the court considers appropriate. (c) The court’s final decision may be appealed as in other civil proceedings. (Code 1981, § 14-2-126, enacted by Ga. L. 1988, p. 1070, § 1.) 29 14-2-126 CORPORATIONS & PARTNERSHIPS Source: Model Act § 1.26. The major change from former law, § 14-2-393(a), is reduction from 40 to 30 days of the time limit for appeals. This Code, like earlier versions, does not address either the burden of proof or the standard for review in judicial proceedings challenging action of the Secretary of State. Cross-References ‘‘Deliver’’ includes mail, see § 14-2-140. Filing fees, see § 14-2-122. Filing requirements, see § 14-2-120. ‘‘Principal office’’: defined, see § 14-2-140; designated in annual registration, see § 14-2-1622. Registered office: designated in annual registration, see § 14-2-1622; requirement, see §§ 14-2-202 & 14-2-501. Secretary of state’s filing duty, see § 14-2-125. 14-2-127. Evidence of filing.