New York Laws
Article 9 - Corporation Tax
191 - Receivers, etc., Conducting Corporate Business.

§ 191. Receivers, etc., conducting corporate business. Any receiver,
liquidator, referee, trustee, assignee, or other fiduciary or officer or
agent appointed by any court, who conducts the business of any
corporation, limited liability company, joint stock company or
association shall be subject to the tax imposed by this article in the
same manner and to the same extent as if the business were conducted by
the agents or officers of such corporation, limited liability company,
joint stock company or association. A dissolved corporation, limited
liability company, joint stock company or association which continues to
conduct business shall also be subject to the tax imposed by this
article.

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