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New York · Through 2026-09-11

N.Y. General City Model 772/66 § 9: Collection of taxes

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Where this section sits in the code
  1. General City Model 772/66
  2. Part 2. General Corporation Tax

§ 9. Collection of taxes. Every foreign corporation (other than a

moneyed corporation) subject to the provisions of this part, except a

corporation having a certificate of authority under section two hundred

twelve of the general corporation law or having authority to do business

by virtue of section thirteen hundred five of the business corporation

law, shall file in the department of state a certificate of designation

in its corporate name, signed and acknowledged by its president or a

vice-president or its secretary or treasurer, under its corporate seal,

designating the secretary of state as its agent upon whom process in any

action provided for by this part may be served within this state, and

setting forth an address to which the secretary of state shall mail a

copy of any such process against the corporation which may be served

upon him. In case any such corporation shall have failed to file such

certificate of designation, it shall be deemed to have designated the

secretary of state as its agent upon whom such process against it may be

served; and until a certificate of designation shall have been filed the

corporation shall be deemed to have directed the secretary of state to

mail copies of process served upon him to the corporation at its last

known office address within or without the state. When a certificate of

designation has been filed by such corporation the secretary of state

shall mail copies of process thereafter served upon him to the address

set forth in such certificate. Any such corporation, from time to time,

may change the address to which the secretary of state is directed to

mail copies of process, by filing a certificate to that effect executed,

signed and acknowledged in like manner as a certificate of designation

as herein provided. Service of process upon any such corporation or upon

any corporation having a certificate of authority under section two

hundred twelve of the general corporation law or having authority to do

business by virtue of section thirteen hundred five of the business

corporation law, in any action commenced at any time pursuant to the

provisions of this part, may be made by either (a) personally delivering

to and leaving with the secretary of state, a deputy secretary of state

or with any person authorized by the secretary of state to receive such

service duplicate copies thereof at the office of the department of

state in the city of Albany, in which event the secretary of state shall

forthwith send by registered mail, return receipt requested, one of such

copies to the corporation at the address designated by it or at its last

known office address within or without the state, or (b) personally

delivering to and leaving with the secretary of state, a deputy

secretary of state or with any person authorized by the secretary of

state to receive such service, a copy thereof at the office of the

department of state in the city of Albany and by delivering a copy

thereof to, and leaving such copy with, the president, vice-president,

secretary, assistant secretary, treasurer, assistant treasurer, or

cashier of such corporation, or the officer performing corresponding

functions under another name, or a director or managing agent of such

corporation, personally without the state. Proof of such personal

service without the state shall be filed with the clerk of the court in

which the action is pending within thirty days after such service, and

such service shall be complete ten days after proof thereof is filed.

Collected 2026-09-14T19:32:44Z. Source file · JSON

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