Mississippi Code
Administrative Dissolution
§ 79-4-14.22. Reinstatement following administrative dissolution

A corporation administratively dissolved under Section 79-4-14.21 may apply to the Secretary of State for reinstatement at any time after the effective date of dissolution. The applicant must:
If the Secretary of State determines that the application contains the information required by subsection (a) and that the information is correct, he shall cancel the certificate of dissolution and prepare a certificate of reinstatement that recites his determination and the effective date of reinstatement, file the original of the certificate and serve a copy on the corporation.
When the reinstatement is effective:
The reinstatement relates back to and takes effect as of the effective date of the administrative dissolution;
Any liability incurred by the corporation, director, officer or a shareholder after the administrative dissolution and before the reinstatement shall be determined as if the administrative dissolution had never occurred; and
The corporation may resume carrying on its business as if the administrative dissolution had never occurred.