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2012 New York Consolidated Laws
TAX - Tax
Article 9 - (180 - 207-B) CORPORATION TAX
191 - Receivers, etc., conducting corporate business.


NY Tax L § 191 (2012) What's This?
 
    §  191. Receivers, etc., conducting corporate business.  Any receiver,
  liquidator, referee, trustee, assignee, or other fiduciary or officer or
  agent  appointed  by  any  court,  who  conducts  the  business  of  any
  corporation,   limited   liability   company,  joint  stock  company  or
  association shall be subject to the tax imposed by this article  in  the
  same  manner and to the same extent as if the business were conducted by
  the agents or officers of such corporation, limited  liability  company,
  joint  stock  company or association.   A dissolved corporation, limited
  liability company, joint stock company or association which continues to
  conduct business shall also be  subject  to  the  tax  imposed  by  this
  article.

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