N.Y. Tax Law § 204: Reports to be made by the secretary of state

§ 204. Reports to be made by the secretary of state. 1. Report. The

secretary of state shall transmit to the commissioner a report of the

stock corporations or corporations formed for profit whose certificates

of incorporation are filed, or of the foreign stock corporations or

corporations formed for profit to whom a certificate of authority has

been issued to do business in this state.

2. Contents of report. Such report shall state the name of the

corporation, its place of business, the amount of its capital stock, its

purposes or objects, its duration, the names and places of residence of

its directors, and, if a foreign corporation, its place of business

within the state and the name and address of its designee. In the case

of a domestic business corporation, such report shall also state the

accounting period which the corporation intends to establish as its

first calendar or fiscal year for reporting the franchise tax on

business corporations imposed by article nine-A of this chapter, and in

the case of a foreign business corporation, the accounting period which

it uses or will use to compute its federal income tax.

3. Notice. The secretary of state shall also cause to be transmitted

to the commissioner notice of all dissolutions, mergers, consolidations,

take-overs, increases and decreases of capital stock, changes of names

and re-organization of domestic stock corporations or corporations

formed for profit, and dissolutions, withdrawals and revocations of and

changes of designees of foreign corporations, filed or recorded in his

or her office.

4. Additional reports. The secretary of state shall make like reports

to the commissioner whenever required by him or her relating to any such

corporations whose certificates have been filed or to whom certificate

of authority has been issued prior to the time this article takes

effect, and during any period of time specified by the commissioner in

his or her request for such report.

5. Definitions. For purposes of this section, the term "corporation"

shall be deemed to include a limited liability company and a limited

liability partnership registered under article eight-B of the

partnership law, and the term "certificates of incorporation" shall be

deemed to include articles of organization of a limited liability

company and, with respect to a limited liability partnership, a

registration described in section 121-1500 of the partnership law or a

notice described in section 121-1502 of such law.