N.Y. Tax Law § 203 — Collection of taxes

§ 203. Collection of taxes. 1. An action may be brought by the\nattorney-general, at the instance of the tax commission, in the name of\nthe state, to compel the filing of reports or to recover the amount of\nany account audited and stated by the tax commission under this article\nor to recover the amount of any taxes, fees, penalties and interest due\npursuant to this article. If any such account or any tax shall remain\nunpaid or such report be not filed, and the tax-commission is satisfied\nthat the failure to pay or file the report is intentional, it may so\nreport to the attorney-general, who shall immediately bring an action,\nin the name of the people of the state, for the forfeiture of the\nfranchise of any such delinquent corporation, joint-stock company or\nassociation failing to make such payments, or file such reports, and if\nit is found that such failure was intentional, judgment shall be\nrendered in such action for the forfeiture of its franchise and for its\ndissolution, and thereafter such franchise shall be annulled and if the\ndelinquent is a foreign corporation its authority to do business in this\nstate shall be revoked.\n 2. Every foreign corporation (other than a moneyed corporation)\nsubject to the provisions of this article, except a corporation having a\ncertificate of authority under section two hundred twelve of the general\ncorporation law or having authority to do business by virtue of section\nthirteen hundred five of the business corporation law, shall file in the\ndepartment of state a certificate of designation in its corporate name,\nsigned and acknowledged by its president or a vice-president or its\nsecretary or treasurer, under its corporate seal, designating the\nsecretary of state as its agent upon whom process in any action provided\nfor by this article may be served within this state, and setting forth\nan address to which the secretary of state shall mail a copy of any such\nprocess against the corporation which may be served upon him. In case\nany such corporation shall have failed to file such certificate of\ndesignation, it shall be deemed to have designated the secretary of\nstate as its agent upon whom such process against it may be served; and\nuntil a certificate of designation shall have been filed the corporation\nshall be deemed to have directed the secretary of state to mail copies\nof process served upon him to the corporation at its last known office\naddress within or without the state. When a certificate of designation\nhas been filed by such corporation the secretary of state shall mail\ncopies of process thereafter served upon him to the address set forth in\nsuch certificate. Any such corporation, from time to time, may change\nthe address to which the secretary of state is directed to mail copies\nof process, by filing a certificate to that effect executed, signed and\nacknowledged in like manner as a certificate of designation as herein\nprovided. Service of process upon any such corporation or upon any\ncorporation having a certificate of authority under section two hundred\ntwelve of the general corporation law or having authority to do business\nby virtue of section thirteen hundred five of the business corporation\nlaw, in any action commenced at any time pursuant to the provisions of\nthis article, may be made by either (1) personally delivering to and\nleaving with the secretary of state, a deputy secretary of state or with\nany person authorized by the secretary of state to receive such service\nduplicate copies thereof at the office of the department of state in the\ncity of Albany, in which event the secretary of state shall forthwith\nsend by registered mail, return receipt requested, one of such copies to\nthe corporation at the address designated by it or at its last known\noffice address within or without the state, or (2) personally delivering\nto and leaving with the secretary of state, a deputy secretary of state\nor with any person authorized by the secretary of state to receive such\nservice, a copy thereof at the office of the department of state in the\ncity of Albany and by delivering a copy thereof to, and leaving such\ncopy with, the president, vice-president, secretary, assistant\nsecretary, treasurer, assistant treasurer, or cashier of such\ncorporation, or the officer performing corresponding functions under\nanother name, or a director or managing agent of such corporation,\npersonally without the state. Proof of such personal service without\nthe state shall be filed with the clerk of the court in which the action\nis pending within thirty days after such service, and such service shall\nbe complete ten days after proof thereof is filed.\n