2023 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.