N.Y. Tax Law § 204 — Reports to be made by the secretary of state

§ 204. Reports to be made by the secretary of state. 1. Report. The\nsecretary of state shall transmit to the commissioner a report of the\nstock corporations or corporations formed for profit whose certificates\nof incorporation are filed, or of the foreign stock corporations or\ncorporations formed for profit to whom a certificate of authority has\nbeen issued to do business in this state.\n 2. Contents of report. Such report shall state the name of the\ncorporation, its place of business, the amount of its capital stock, its\npurposes or objects, its duration, the names and places of residence of\nits directors, and, if a foreign corporation, its place of business\nwithin the state and the name and address of its designee. In the case\nof a domestic business corporation, such report shall also state the\naccounting period which the corporation intends to establish as its\nfirst calendar or fiscal year for reporting the franchise tax on\nbusiness corporations imposed by article nine-A of this chapter, and in\nthe case of a foreign business corporation, the accounting period which\nit uses or will use to compute its federal income tax.\n 3. Notice. The secretary of state shall also cause to be transmitted\nto the commissioner notice of all dissolutions, mergers, consolidations,\ntake-overs, increases and decreases of capital stock, changes of names\nand re-organization of domestic stock corporations or corporations\nformed for profit, and dissolutions, withdrawals and revocations of and\nchanges of designees of foreign corporations, filed or recorded in his\nor her office.\n 4. Additional reports. The secretary of state shall make like reports\nto the commissioner whenever required by him or her relating to any such\ncorporations whose certificates have been filed or to whom certificate\nof authority has been issued prior to the time this article takes\neffect, and during any period of time specified by the commissioner in\nhis or her request for such report.\n 5. Definitions. For purposes of this section, the term "corporation"\nshall be deemed to include a limited liability company and a limited\nliability partnership registered under article eight-B of the\npartnership law, and the term "certificates of incorporation" shall be\ndeemed to include articles of organization of a limited liability\ncompany and, with respect to a limited liability partnership, a\nregistration described in section 121-1500 of the partnership law or a\nnotice described in section 121-1502 of such law.\n