N.Y. Tax Law Section 217
Penalties

1.

If any taxes, penalties or interest due under this article are not paid, or any report required is not filed, and the tax commission is satisfied that the failure to make such payment or file such report 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 corporation failing to make such payment, or file such report, 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 a domestic corporation and if a foreign corporation for the annulment of its franchise to do business in this state.

2.

Whenever any corporation has failed to file an annual report for a period of two consecutive years or has been delinquent in the payment of taxes for any two years duly assessed pursuant to this article or article nine-a of the tax law heretofore in effect, all the authority and powers conferred on the tax commission and the secretary of state by § 203-A (Dissolution of delinquent business corporations)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 corporation.

3.

Whenever any foreign corporation has failed to file an annual report or has been delinquent in the payment of taxes duly assessed pursuant to this article for the periods of time specified in subdivision two of this section, all the authority and powers conferred on the tax commission and the secretary of state by § 203-B (Annulment of authority to do business by foreign corporations)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 corporation.

Source: Section 217 — Penalties, https://www.­nysenate.­gov/legislation/laws/TAX/217 (updated Sep. 22, 2014; accessed Apr. 27, 2024).

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

Accessed:
Apr. 27, 2024

Last modified:
Sep. 22, 2014

§ 217’s source at nysenate​.gov

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