2019 New York Laws
TAX - Tax
Article 13-A - 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.