§ 64. Service of process; limitation of time. 1. Every foreign
corporation (other than a moneyed corporation) subject to the provisions
of this part, 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 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 part
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 part 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.

2. The provisions of the civil practice law and rules relative to the
limitation of time of enforcing a civil remedy shall not apply to any
proceeding or action taken to levy, appraise, assess, determine or
enforce the collection of any tax or penalty prescribed by this part or
part six of this title, provided, however, that as to real estate in the
hands of persons who are owners thereof who would be purchasers in good
faith but for such tax or penalty and as to the lien on real estate of
mortgages held by persons who would be holders thereof in good faith but
for such tax or penalty, all such taxes and penalties shall cease to be
a lien on such real estate as against such purchasers or holders after
the expiration of ten years from the date such taxes became due and
payable. The limitations herein provided for shall not apply to any
transfer from a corporation to a person or corporation with intent to
avoid payment of any taxes, or where with like intent the transfer is
made to a grantee corporation, or any subsequent grantee corporation
controlled by such grantor or which has any community of interest with
it, either through stock ownership or otherwise.