N.Y. Tax Law Section 216
Collection of taxes

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 Business Corporation Law § 1305 (Application for authority)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 Business Corporation Law § 1305 (Application for authority)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.

Source: Section 216 — Collection of taxes, https://www.­nysenate.­gov/legislation/laws/TAX/216 (updated Sep. 22, 2014; accessed Oct. 25, 2025).

208
Definitions 209
Imposition of tax 209–B
Metropolitan transportation business tax surcharge 209–C
Gift for fish and wildlife management 209–D
Gift for breast cancer research and education 209–E
Gift for prostate and testicular cancer research and education 209–F
Gift for the World Trade Center memorial foundation 209–G
Gift for volunteer firefighter and volunteer emergency services workers recruitment and retention 209–H
Gift for honor and remembrance of veterans 209–I
Gift for women’s cancers education and prevention 209–J
Gift for New York state veterans’ homes 209–K
Gift to the love your library fund 209–L
Gift for ALS research and education 209–L*2
Gift for lupus education and prevention 209–L*3
Gift for military families 209–M
Gift for leukemia, lymphoma and myeloma research, education and treatment 209–M*2
Gift for home delivered meals for seniors 209–N
Retired and rescued thoroughbred race horse aftercare 209–O
Retired and rescued standardbred race horse aftercare 209–P
Gift for Lyme and tick-borne diseases education, research and prevention 209–Q
Gift for diabetes research and education 210
Computation of tax 210–A
Apportionment 210–B
Credits 210–C
Combined reports 211
Reports 213
Payment and lien of tax 213–A
Declaration of estimated tax 213–B
Payments on account of estimated tax 216
Collection of taxes 217
Penalties 218
Deposit and disposition of revenue 219
Limitation of time 219–A
Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four
Green check means up to date. Up to date

Verified:
Oct. 25, 2025

Last modified:
Sep. 22, 2014

§ 216. Collection of taxes's source at nysenate​.gov

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