New York Laws
Article 2 - Organization, General Powers and Location
5 - Incorporation.

ยง 5. Incorporation. A railroad corporation may be formed under this
chapter for the purpose of owning or operating a railroad for public
use, in accordance with the procedure for the formation of corporations
set forth in article four of the business corporation law, by delivering
to the department of state for filing a certificate of incorporation
entitled "Certificate of incorporation of ... (name of corporation)
pursuant to section five of the railroad law".