Legislation
SECTION 216
Collection of taxes
Tax (TAX) CHAPTER 60, ARTICLE 9-A
§ 216. Collection of taxes. 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.
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.