Appeal from denial of reinstatement

(a) If the Secretary of State denies a corporation’s application for reinstatement following administrative dissolution, he shall serve the corporation under Code Section 14-2-504 with a written notice that explains the reason or reasons for denial. (b) The corporation may appeal the denial of reinstatement to the superior court of the county where the corporation’s registered office is or was located within 30 days after service of the notice of denial is perfected. The corporation appeals 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’s final decision may be appealed as in other civil proceedings. (Code 1981, § 14-2-1423, enacted by Ga. L. 1988, p. 1070, § 1.) COMMENT Source: Model Act, § 14.23. Section 14-2-1423 provides for an appeal from a decision by the Secretary of State denying a petition for reinstatement. Previously appeals were authorized under the more general provisions of § 14-2-393(a), which authorized appeals to the Superior Court from a variety of adverse decisions, all within 40 days of the secretary of state’s actions. This section is intended to make it clear that a corporation must exhaust its remedies with the Secretary of State, including an application for reinstatement, before an appeal to the courts is permitted. 508 T.14, C.2, A.14, P.3 Cross-References Effective date of service, see § 14-2-504. Grounds for administrative dissolution, see § 14-2-1420. ‘‘Notice’’ defined, see § 14-2-141. Reinstatement following administrative dissolution, see § 14-2-1422. PART 3 JUDICIAL DISSOLUTION