Legislation

Search OpenLegislation Statutes
This entry was published on 2014-09-22
The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.
SECTION 204
Reports to be made by the secretary of state
Tax (TAX) CHAPTER 60, ARTICLE 9
§ 204. Reports to be made by the secretary of state. 1. Report. The
secretary of state shall transmit to the commissioner a report of the
stock corporations or corporations formed for profit whose certificates
of incorporation are filed, or of the foreign stock corporations or
corporations formed for profit to whom a certificate of authority has
been issued to do business in this state.

2. Contents of report. Such report shall state the name of the
corporation, its place of business, the amount of its capital stock, its
purposes or objects, its duration, the names and places of residence of
its directors, and, if a foreign corporation, its place of business
within the state and the name and address of its designee. In the case
of a domestic business corporation, such report shall also state the
accounting period which the corporation intends to establish as its
first calendar or fiscal year for reporting the franchise tax on
business corporations imposed by article nine-A of this chapter, and in
the case of a foreign business corporation, the accounting period which
it uses or will use to compute its federal income tax.

3. Notice. The secretary of state shall also cause to be transmitted
to the commissioner notice of all dissolutions, mergers, consolidations,
take-overs, increases and decreases of capital stock, changes of names
and re-organization of domestic stock corporations or corporations
formed for profit, and dissolutions, withdrawals and revocations of and
changes of designees of foreign corporations, filed or recorded in his
or her office.

4. Additional reports. The secretary of state shall make like reports
to the commissioner whenever required by him or her relating to any such
corporations whose certificates have been filed or to whom certificate
of authority has been issued prior to the time this article takes
effect, and during any period of time specified by the commissioner in
his or her request for such report.

5. Definitions. For purposes of this section, the term "corporation"
shall be deemed to include a limited liability company and a limited
liability partnership registered under article eight-B of the
partnership law, and the term "certificates of incorporation" shall be
deemed to include articles of organization of a limited liability
company and, with respect to a limited liability partnership, a
registration described in section 121-1500 of the partnership law or a
notice described in section 121-1502 of such law.