RSA 304-C:146: Appeals From Denials of Late Reinstatements.

I. If the secretary of state denies a limited liability company's application for reinstatement following administrative dissolution, the secretary shall mail the limited liability company a written notice that explains the reason or reasons for denial.

II. The limited liability company may appeal the denial of reinstatement to the superior court within 30 days after service of the notice of denial is perfected.

III. The limited liability company shall appeal the denial 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 limited liability company's application for reinstatement, and the secretary of state's notice of denial.

IV. The court may summarily order the secretary of state to reinstate the dissolved limited liability company or may take other action the court considers appropriate.

V. The court's final decision may be appealed as in other civil proceedings.