New York Laws
Article 13-A - Tax on Petroleum Businesses
310 - Corporate Petroleum Businesses; Collection of Taxes and Penalties.

(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 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 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 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.