N.Y. Tax Law § 191: Receivers, etc

§ 191. 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, limited liability company, joint stock company or

association shall be subject to the tax imposed by this article in the

same manner and to the same extent as if the business were conducted by

the agents or officers of such corporation, limited liability company,

joint stock company or association. A dissolved corporation, limited

liability company, joint stock company or association which continues to

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

article.