N.Y. Tax Law § 310: Corporate petroleum businesses; collection of taxes and penalties

§ 310. Corporate petroleum businesses; collection of taxes and

penalties.--(a) Designation for service of process.--Every petroleum

business which is a corporation, except such a petroleum business 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

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 such petroleum business which may be

served upon him. In case any such petroleum business 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 such a petroleum business shall be deemed to have

directed the secretary of state to mail copies of process served upon

him to such petroleum business at its last known office address within

or without the state. When a certificate of designation has been filed

by such a petroleum business the secretary of state shall mail copies of

process thereafter served upon him to the address set forth in such

certificate. Any such petroleum business, 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.

(b) Service of process.--Service of process upon any petroleum

business which is a corporation (including any such petroleum business

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

such petroleum business 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 petroleum business, or the officer performing

corresponding functions under another name, or a director or managing

agent of such petroleum business, 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.

(c) Forfeiture penalty.--If any taxes, penalties or interest due under

this article are not paid by a petroleum business which is a

corporation, or any return required is not filed by such a petroleum

business, and the tax commission is satisfied that the failure to make

such payment or file such return 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 charter or franchise

of any such petroleum business failing to make such payment, or file

such return, and if it be found that such failure was intentional,

judgment shall be rendered in such action for the forfeiture of such

charter and for its dissolution if such petroleum business is a domestic

corporation and, if such petroleum business is a foreign corporation,

for the annulment of its franchise to do business in this state.

(d) Dissolution penalty.--Whenever any petroleum business which is a

corporation (excepting those covered by subdivision (e) of this section)

has failed to file a return for a period of six consecutive months or

has been delinquent in the payment of taxes for any six taxable months

duly assessed pursuant to this article, all the authority and powers

conferred on the commissioner of taxation and finance and the secretary

of state by section two hundred three-a of this chapter and all of the

provisions of such section shall have full force and effect in respect

of and shall be applicable to such a petroleum business.

(e) Annulment penalty.--Whenever any petroleum business which is a

foreign corporation has failed to file a return or has been delinquent

in the payment of taxes duly assessed pursuant to this article for the

periods of time specified in subdivision (d) of this section, all the

authority and powers conferred on the commissioner of taxation and

finance and the secretary of state by section two hundred three-b of

this chapter and all of the provisions of such section shall have full

force and effect in respect of and shall be applicable to such a

petroleum business.