Mississippi Code
Article 8 - Dissolution and Winding Up
§ 79-14-812. Reinstatement

A limited partnership that is administratively dissolved under Section 79-14-811 may apply to the Secretary of State for reinstatement not later than two (2) years after the effective date of dissolution. The application must state:
To be reinstated, a limited partnership must pay all fees, taxes, interest, and penalties that were due to the Mississippi Department of Revenue at the time of the partnership's administrative dissolution and all fees, taxes, interest, and penalties that would have been due to the Mississippi Department of Revenue while the partnership was administratively dissolved.
If the Secretary of State determines that an application under subsection (a) contains the required information, is satisfied that the information is correct, and determines that all payments required to be made to the Mississippi Department of Revenue by subsection (b) have been made, the Secretary of State shall:
Cancel the statement of administrative dissolution and prepare a statement of reinstatement that states the Secretary of State's determination and the effective date of reinstatement; and
File the statement of reinstatement and serve a copy on the limited partnership.
When reinstatement under this section is effective, the following rules apply:
The reinstatement relates back to and takes effect as of the effective date of the administrative dissolution.
The limited partnership resumes carrying on its activities and affairs as if the administrative dissolution had not occurred.
The rights of a person arising out of an act or omission in reliance on the dissolution before the person knew or had notice of the reinstatement are not affected.

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