N.Y. Tax Law § 310 — Corporate petroleum businesses; collection of taxes and penalties

§ 310. Corporate petroleum businesses; collection of taxes and\npenalties.--(a) Designation for service of process.--Every petroleum\nbusiness which is a corporation, except such a petroleum business having\na certificate of authority under section two hundred twelve of the\ngeneral corporation law or having authority to do business by virtue of\nsection thirteen hundred five of the business corporation law, shall\nfile in the department of state a certificate of designation in its\ncorporate name, signed and acknowledged by its president or\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 such petroleum business which may be\nserved upon him. In case any such petroleum business shall have failed\nto file such certificate of designation, it shall be deemed to have\ndesignated the secretary of state as its agent upon whom such process\nagainst it may be served; and until a certificate of designation shall\nhave been filed such a petroleum business shall be deemed to have\ndirected the secretary of state to mail copies of process served upon\nhim to such petroleum business at its last known office address within\nor without the state. When a certificate of designation has been filed\nby such a petroleum business the secretary of state shall mail copies of\nprocess thereafter served upon him to the address set forth in such\ncertificate. Any such petroleum business, 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.\n (b) Service of process.--Service of process upon any petroleum\nbusiness which is a corporation (including any such petroleum business\nhaving a certificate of authority under section two hundred twelve of\nthe general corporation law or having authority to do business by virtue\nof section thirteen hundred five of the business corporation law), in\nany action commenced at any time pursuant to the provisions of this\narticle, may be made by either (1) personally delivering to and leaving\nwith the secretary of state, a deputy secretary of state or with any\nperson 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\nsuch petroleum business at the address designated by it or at its last\nknown office address within or without the state, or (2) 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, a copy thereof at the office of the\ndepartment of state in the city of Albany and by delivering a copy\nthereof to, and leaving such copy with, the president, vice-president,\nsecretary, assistant secretary, treasurer, assistant treasurer, or\ncashier of such petroleum business, or the officer performing\ncorresponding functions under another name, or a director or managing\nagent of such petroleum business, personally without the state. Proof of\nsuch personal service without the state shall be filed with the clerk of\nthe court in which the action is pending within thirty days after such\nservice, and such service shall be complete ten days after proof thereof\nis filed.\n (c) Forfeiture penalty.--If any taxes, penalties or interest due under\nthis article are not paid by a petroleum business which is a\ncorporation, or any return required is not filed by such a petroleum\nbusiness, and the tax commission is satisfied that the failure to make\nsuch payment or file such return is intentional, it may so report to the\nattorney general, who shall immediately bring an action in the name of\nthe people of the state, for the forfeiture of the charter or franchise\nof any such petroleum business failing to make such payment, or file\nsuch return, and if it be found that such failure was intentional,\njudgment shall be rendered in such action for the forfeiture of such\ncharter and for its dissolution if such petroleum business is a domestic\ncorporation and, if such petroleum business is a foreign corporation,\nfor the annulment of its franchise to do business in this state.\n (d) Dissolution penalty.--Whenever any petroleum business which is a\ncorporation (excepting those covered by subdivision (e) of this section)\nhas failed to file a return for a period of six consecutive months or\nhas been delinquent in the payment of taxes for any six taxable months\nduly assessed pursuant to this article, all the authority and powers\nconferred on the commissioner of taxation and finance and the secretary\nof state by section two hundred three-a of this chapter and all of the\nprovisions of such section shall have full force and effect in respect\nof and shall be applicable to such a petroleum business.\n (e) Annulment penalty.--Whenever any petroleum business which is a\nforeign corporation has failed to file a return or has been delinquent\nin the payment of taxes duly assessed pursuant to this article for the\nperiods of time specified in subdivision (d) of this section, all the\nauthority and powers conferred on the commissioner of taxation and\nfinance and the secretary of state by section two hundred three-b of\nthis chapter and all of the provisions of such section shall have full\nforce and effect in respect of and shall be applicable to such a\npetroleum business.\n