204 - Reports to Be Made by the Secretary of State.

NY Tax L § 204 (2019) (N/A)
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§ 204. Reports to be made by the secretary of state. 1. Report. The secretary of state shall transmit to the commissioner a report of the stock corporations or corporations formed for profit whose certificates of incorporation are filed, or of the foreign stock corporations or corporations formed for profit to whom a certificate of authority has been issued to do business in this state.

2. Contents of report. Such report shall state the name of the corporation, its place of business, the amount of its capital stock, its purposes or objects, its duration, the names and places of residence of its directors, and, if a foreign corporation, its place of business within the state and the name and address of its designee. In the case of a domestic business corporation, such report shall also state the accounting period which the corporation intends to establish as its first calendar or fiscal year for reporting the franchise tax on business corporations imposed by article nine-A of this chapter, and in the case of a foreign business corporation, the accounting period which it uses or will use to compute its federal income tax.

3. Notice. The secretary of state shall also cause to be transmitted to the commissioner notice of all dissolutions, mergers, consolidations, take-overs, increases and decreases of capital stock, changes of names and re-organization of domestic stock corporations or corporations formed for profit, and dissolutions, withdrawals and revocations of and changes of designees of foreign corporations, filed or recorded in his or her office.

4. Additional reports. The secretary of state shall make like reports to the commissioner whenever required by him or her relating to any such corporations whose certificates have been filed or to whom certificate of authority has been issued prior to the time this article takes effect, and during any period of time specified by the commissioner in his or her request for such report.

5. Definitions. For purposes of this section, the term "corporation" shall be deemed to include a limited liability company and a limited liability partnership registered under article eight-B of the partnership law, and the term "certificates of incorporation" shall be deemed to include articles of organization of a limited liability company and, with respect to a limited liability partnership, a registration described in section 121-1500 of the partnership law or a notice described in section 121-1502 of such law.