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A nonstock corporation may revoke its dissolution only within 120 days of the effective date of such dissolution. No debt of the corporation remains unpaid.A. A corporation may revoke its dissolution at any time prior to the effective date of its certificate of termination of corporate existence. Revocation of voluntary dissolution; restoration of expired certificate of incorporation. Adobe PDF Document Form 55 Revocation or Recission of Voluntary Dissolution. 181.1404 Revocation of dissolution. Make sure to check what the organization's own articles of incorporation (or "certificate of incorporation") and bylaws have to say about dissolution. Internal Revenue Code Section 6043(b) and Treasury Regulations Section 1. Duties of directors of dissolved corporation. 617.1407 Unknown claims against dissolved corporation.