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 Jul. 6, 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

Accessed:
Jul. 6, 2024

Last modified:
Sep. 22, 2014

§ 217’s source at nysenate​.gov

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