N.Y. Tax Law § 203: Collection of taxes

§ 203. Collection of taxes. 1. An action may be brought by the

attorney-general, at the instance of the tax commission, in the name of

the state, to compel the filing of reports or to recover the amount of

any account audited and stated by the tax commission under this article

or to recover the amount of any taxes, fees, penalties and interest due

pursuant to this article. If any such account or any tax shall remain

unpaid or such report be not filed, and the tax-commission is satisfied

that the failure to pay or file the report is intentional, it may so

report to the attorney-general, who shall immediately bring an action,

in the name of the people of the state, for the forfeiture of the

franchise of any such delinquent corporation, joint-stock company or

association failing to make such payments, or file such reports, and if

it is found that such failure was intentional, judgment shall be

rendered in such action for the forfeiture of its franchise and for its

dissolution, and thereafter such franchise shall be annulled and if the

delinquent is a foreign corporation its authority to do business in this

state shall be revoked.

2. Every foreign corporation (other than a moneyed corporation)

subject to the provisions of this article, 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 article 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 article, may be made by either (1) 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 (2) 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.