2010 New York Code
TAX - Tax
Article 13-A - (300 - 315) TAX ON PETROLEUM BUSINESSES
310 - Corporate petroleum businesses; collection of taxes and penalties.

§  310.  Corporate  petroleum  businesses;  collection  of  taxes  and
  penalties.--(a) Designation for  service  of  process.--Every  petroleum
  business which is a corporation, except such a petroleum business 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 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 such petroleum business  which  may  be
  served  upon  him. In case any such petroleum business 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  such  a  petroleum  business  shall be deemed to have
  directed the secretary of state to mail copies of  process  served  upon
  him  to  such petroleum business at its last known office address within
  or without the state. When a certificate of designation has  been  filed
  by such a petroleum business the secretary of state shall mail copies of
  process  thereafter  served  upon  him  to the address set forth in such
  certificate. Any such petroleum business, 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.
    (b)  Service  of  process.--Service  of  process  upon  any  petroleum
  business  which  is a corporation (including any such petroleum business
  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
  such  petroleum  business 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   petroleum  business,  or  the  officer  performing
  corresponding functions under another name, or a  director  or  managing
  agent of such petroleum business, 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.
    (c) Forfeiture penalty.--If any taxes, penalties or interest due under
  this  article  are  not  paid  by  a  petroleum  business  which  is   a
  corporation,  or  any  return  required is not filed by such a petroleum

business, and the tax commission is satisfied that the failure  to  make
  such payment or file such return 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 charter or franchise
  of any such petroleum business failing to make  such  payment,  or  file
  such  return,  and  if  it  be  found that such failure was intentional,
  judgment shall be rendered in such action for  the  forfeiture  of  such
  charter and for its dissolution if such petroleum business is a domestic
  corporation  and,  if  such petroleum business is a foreign corporation,
  for the annulment of its franchise to do business in this state.
    (d) Dissolution penalty.--Whenever any petroleum business which  is  a
  corporation (excepting those covered by subdivision (e) of this section)
  has  failed  to  file a return for a period of six consecutive months or
  has been delinquent in the payment of taxes for any six  taxable  months
  duly  assessed  pursuant  to  this article, all the authority and powers
  conferred on the commissioner of taxation and finance and the  secretary
  of  state  by section two hundred three-a of this chapter and all of the
  provisions of such section shall have full force and effect  in  respect
  of and shall be applicable to such a petroleum business.
    (e)  Annulment  penalty.--Whenever  any  petroleum business which is a
  foreign corporation has failed to file a return or has  been  delinquent
  in  the  payment of taxes duly assessed pursuant to this article for the
  periods of time specified in subdivision (d) of this  section,  all  the
  authority  and  powers  conferred  on  the  commissioner of taxation and
  finance and the secretary of state by section  two  hundred  three-b  of
  this  chapter  and all of the provisions of such section shall have full
  force and effect in respect  of  and  shall  be  applicable  to  such  a
  petroleum business.