Section 31D-14-1422 - Reinstatement following administrative dissolution(a) A corporation administratively dissolved under section one thousand four hundred twenty-one of this article may apply to the secretary of state for reinstatement within two years after the effective date of dissolution. The application must:(1) Recite the name of the corporation and the effective date of its administrative dissolution;(2) State that the ground or grounds for dissolution either did not exist or have been eliminated;(3) State that the corporation's name satisfies the requirements of section four hundred one, article four of this chapter; and(4) Contain a certificate from the tax commissioner reciting that all taxes owed by the corporation have been paid.(b) If the secretary of state determines that the application contains the information required by subsection (a) of this section and that the information is correct, he or she shall cancel the certificate of dissolution and prepare a certificate of reinstatement that recites his or her determination and the effective date of reinstatement, file the original of the certificate and serve a copy on the corporation pursuant to section five hundred four, article five of this chapter.(c) When the reinstatement is effective, it relates back to and takes effect as of the effective date of the administrative dissolution and the corporation resumes carrying on its business as if the administrative dissolution had never occurred.W. Va. Code § 31D-14-1422