N.Y. General City Model 772/66 § 63: Receivers, etc

§ 63. Receivers, etc., conducting corporate business. Any receiver,

liquidator, referee, trustee, assignee, or other fiduciary or officer or

agent appointed by any court, who conducts the business of any

corporation, joint stock company or association shall be subject to the

tax or taxes imposed by this part in the same manner and to the same

extent as if the business were conducted by the agents or officers of

such corporation, joint stock company or association. A dissolved

corporation, joint stock company or association which continues to

conduct business shall also be subject to the tax imposed by this part.