Idaho Code § 30-21-604: JUDICIAL REVIEW OF DENIAL OF REINSTATEMENT.

(a) If the secretary of state denies a domestic filing entity’s application for reinstatement following administrative dissolution, the secretary of state shall serve the entity with a notice in a record that explains the reasons for denial.

(b) Within thirty (30) days after service of a notice of denial of reinstatement under subsection (a) of this section, an entity may appeal from the denial by petitioning the district court of Ada county to set aside the dissolution. The petition must be served on the secretary of state and contain a copy of the secretary of state’s notice of dissolution, the company’s application for reinstatement, and the secretary of state’s notice of denial.

(c) The district court may, if grounds exist, order the secretary of state to reinstate a dissolved entity or take other action the court considers appropriate.