Utah Code Title 16. Corporations § 16-10a-1404. Revocation of dissolution

(1) A corporation may revoke its dissolution within 120 days after the effective date of the dissolution.

(2) Revocation of dissolution shall be authorized in the same manner as the dissolution was authorized unless, in the case of authorization pursuant to Section 16-10a-1402, that authorization permitted revocation by action of the board of directors alone, in which event the board of directors may revoke the dissolution without shareholder action.

(3) After the revocation of dissolution is authorized, the corporation may revoke the dissolution by delivering to the division for filing articles of revocation of dissolution, together with a copy of its articles of dissolution, that set forth:

(4) Revocation of dissolution is effective as provided in Subsection 16-10a-123(1).  A provision may not be made for a delayed effective date for revocation pursuant to Subsection 16-10a-123(2).

(5) When the revocation of dissolution is effective, it relates back to and takes effect as of the effective date of the dissolution and the corporation may carry on its business as if dissolution had never occurred.