NY Tax L § 203 (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 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.