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This entry was published on 2014-09-22
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SECTION 203
Collection of taxes
Tax (TAX) CHAPTER 60, ARTICLE 9
§ 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.