N.Y. Tax Law § 216 — Collection of taxes

§ 216. Collection of taxes. Every foreign corporation (other than a\nmoneyed corporation) subject to the provisions of this article, except a\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, shall file in the department of state a certificate of designation\nin its corporate name, signed and acknowledged by its president or a\nvice-president or its secretary or treasurer, under its corporate seal,\ndesignating the secretary of state as its agent upon whom process in any\naction provided for by this article may be served within this state, and\nsetting forth an address to which the secretary of state shall mail a\ncopy of any such process against the corporation which may be served\nupon him. In case any such corporation shall have failed to file such\ncertificate of designation, it shall be deemed to have designated the\nsecretary of state as its agent upon whom such process against it may be\nserved; and until a certificate of designation shall have been filed the\ncorporation shall be deemed to have directed the secretary of state to\nmail copies of process served upon him to the corporation at its last\nknown office address within or without the state. When a certificate of\ndesignation has been filed by such corporation the secretary of state\nshall mail copies of process thereafter served upon him to the address\nset forth in such certificate. Any such corporation, from time to time,\nmay change the address to which the secretary of state is directed to\nmail copies of process, by filing a certificate to that effect executed,\nsigned and acknowledged in like manner as a certificate of designation\nas herein provided. Service of process upon any such corporation or\nupon any corporation having a certificate of authority under section two\nhundred twelve of the general corporation law or having authority to do\nbusiness by virtue of section thirteen hundred five of the business\ncorporation law, in any action commenced at any time pursuant to the\nprovisions of this article, may be made by either (1) personally\ndelivering to and leaving with the secretary of state, a deputy\nsecretary of state or with any person authorized by the secretary of\nstate to receive such service duplicate copies thereof at the office of\nthe department of state in the city of Albany, in which event the\nsecretary of state shall forthwith send by registered mail, return\nreceipt requested, one of such copies to the corporation at the address\ndesignated by it or at its last known office address within or without\nthe state, or (2) personally delivering to and leaving with the\nsecretary of state, a deputy secretary of state or with any person\nauthorized by the secretary of state to receive such service, a copy\nthereof at the office of the department of state in the city of Albany\nand by delivering a copy thereof to, and leaving such copy with, the\npresident, vice-president, secretary, assistant secretary, treasurer,\nassistant treasurer, or cashier of such corporation, or the officer\nperforming corresponding functions under another name, or a director or\nmanaging agent of such corporation, personally without the state. Proof\nof such personal service without the state shall be filed with the clerk\nof the court in which the action is pending within thirty days after\nsuch service, and such service shall be complete ten days after proof\nthereof is filed.\n