NY UCC § 9-307 (2021)
2021 New York Laws UCC - Uniform Commercial Code Article 9 - Secured Transactions Part 3 - Perfection and Priority Sub Part 1 - Law Governing Perfection and Priority 9-307 - Location of Debtor.

Section 9--307. Location of Debtor.  (a) "Place  of business." In this section, "place of business" means a place where a debtor conducts its affairs.  (b) Debtor's location: general rules. Except as otherwise provided  in this section, the following rules determine a debtor's location:       (1) A  debtor who is an individual is located at the individual's            principal residence.       (2) A debtor that is an organization and has only  one  place  of            business is located at its place of business.       (3) A  debtor that is an organization and has more than one place            of business is located at its chief executive office.  (c) Limitation of applicability  of  subsection  (b).  Subsection  (b) applies  only  if  a  debtor's  residence,  place  of business, or chief executive office, as applicable, is located in a jurisdiction whose  law generally   requires   information   concerning   the   existence  of  a nonpossessory security interest to be  made  generally  available  in  a filing,  recording,  or  registration system as a condition or result of the security interest's obtaining priority over the  rights  of  a  lien creditor  with  respect  to  the  collateral. If subsection (b) does not apply, the debtor is located in the District of Columbia.  (d) Continuation of location: cessation of existence,  etc.  A  person that  ceases  to  exist,  have  a residence, or have a place of business continues to be located in the  jurisdiction  specified  by  subsections (b) and (c).  (e) Location  of  registered organization organized under state law. A registered organization that is organized under the law of  a  state  is located in that state.  (f) Location  of  registered organization organized under federal law; bank branches and agencies. Except as otherwise provided  in  subsection (i),  a  registered  organization that is organized under the law of the United States and a branch or agency of a bank  that  is  not  organized under the law of the United States or a state are located:       (1) in the state that the law of the United States designates, if            the law designates a state of location;       (2) in  the  state  that  the registered organization, branch, or            agency designates, if the law of the United States authorizes            the registered organization, branch, or agency  to  designate            its  state  of  location,  including  by designating its main            office, home office, or other comparable office; or       (3) in the District of Columbia, if  neither  paragraph  (1)  nor            paragraph (2) applies.  (g) Continuation   of   location:   change  in  status  of  registered organization. A registered organization continues to be located  in  the jurisdiction specified by subsection (e) or (f) notwithstanding:       (1) the  suspension,  revocation,  forfeiture,  or  lapse  of the            registered organization's status as such in its  jurisdiction            of organization; or       (2) the dissolution, winding up, or cancellation of the existence            of the registered organization.  (h) Location  of  United  States.  The United States is located in the District of Columbia.  (i) Location of foreign bank branch or agency if licensed in only  one state.  A branch or agency of a bank that is not organized under the law of the United States or a state is located in the  state  in  which  the branch  or  agency is licensed, if all branches and agencies of the bank are licensed in only one state.  (j) Location of foreign air carrier. A foreign air carrier  under  the Federal  Aviation  Act of 1958, as amended, is located at the designated  office of the agent upon which service of process may be made on  behalf of the carrier.  (k) Section  applies  only to this part. This section applies only for purposes of this part.