§ 12263 Business Entity Reinstatement Process

• •Courts cannot erase or delete any records kept by the Secretary of State.
• •If a court says a business can operate again, the Secretary of State must keep a copy of that order with the business's records.
• •The business is officially back in action on the day the Secretary of State files the court's order.
• •The Secretary of State must tell the Franchise Tax Board when a business is allowed to operate again.

A small bakery was closed by the state for not paying taxes, but the owner fixed the problem and went to court to reopen it.

The court says the bakery can open again, so the Secretary of State files the court’s order and tells the tax people. The bakery is officially back in business on the day the order is filed, but the old records of it being closed stay on file forever.