(1) A corporation may revoke its dissolution within one hundred twenty (120) days after its effective date.
(2) Revocation of dissolution shall be authorized in the same manner as the dissolution was authorized unless 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 secretary of state for filing articles of revocation of dissolution, together with a copy of its articles of dissolution, that set forth: The name of the corporation;
(4) The effective date of the dissolution that was revoked;
(5) The date that the revocation of dissolution was authorized;
(6) If the corporation’s board of directors or incorporators revoked the dissolution, a statement to that effect;
(7) If the corporation’s board of directors revoked a dissolution as authorized by the shareholders, a statement that revocation was permitted by action by the board of directors alone pursuant to that authorization; and
(8) If shareholder action was required to revoke the dissolution, a statement that the revocation was duly approved by the shareholders in the manner required by this chapter and by the articles of incorporation.
(9) The articles of revocation of dissolution shall take effect at the effective date determined in accordance with section 30-29-123, Idaho Code.
(10) Revocation of dissolution is effective upon the effective date of the articles of revocation of dissolution.
(11) 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 resumes carrying on its business as if dissolution had never occurred.