N.Y. Tax Law Section 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 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 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 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 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 § 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 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 § 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 a petroleum business.

Source: Section 310 — Corporate petroleum businesses; collection of taxes and penalties, https://www.­nysenate.­gov/legislation/laws/TAX/310 (updated Sep. 22, 2014; accessed May 24, 2025).

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Accessed:
May 24, 2025

Last modified:
Sep. 22, 2014

§ 310’s source at nysenate​.gov

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