§425E-810  Reinstatement following
administrative cancellation.  (a)  A limited partnership that has been
administratively canceled may apply to the director for reinstatement within
two years after the effective date of cancellation.  The application shall:



(1)  Recite the name of the limited partnership and
the effective date of its administrative cancellation;



(2)  Contain all reports due and unfiled;



(3)  Contain the payment of all delinquent fees and
penalties; and



(4)  Contain a certificate from the department of
taxation indicating that all taxes owed by the limited partnership have been
paid, a payment arrangement has been entered into, or the unpaid tax
liabilities are being contested in an administrative or judicial appeal with
the department of taxation.



(b)  Within the applicable reinstatement
period, should the name of the limited partnership, or a name substantially
identical thereto, be registered or reserved by another corporation,
partnership, limited liability company, or limited liability partnership, or
should the name or a name substantially identical thereto be registered as a
trade name, trademark, or service mark, then reinstatement shall be allowed
only upon the registration of a new name by the limited partnership pursuant to
the amendment provisions of this chapter.



(c)  When the reinstatement is effective, it
relates back to and takes effect as of the effective date of the administrative
cancellation, and the limited partnership may resume carrying on its business
as if the administrative cancellation had never occurred. [L 2003, c 210, pt of
§1; am L 2006, c 184, §25 and c 235, §18]