Section 11-665. Service of process; limitation of time

1. Every foreign
  corporation (other than a moneyed corporation) subject to the provisions
  of this subchapter, except a corporation having authority to do business
  by virtue of 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  subchapter  or  subchapter  five  of  this
  chapter 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 the corporation which may be served upon the secretary of state.
  In case any such corporation 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 the corporation
  shall  be  deemed to have directed the secretary of state to mail copies
  of process served upon the secretary of state to the corporation at  its
  last   known  office  address  within  or  without  the  state.  When  a
  certificate of designation  has  been  filed  by  such  corporation  the
  secretary  of  state shall mail copies of process thereafter served upon
  the secretary of state to the address set forth in such certificate. Any
  such corporation, 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.  Service  of
  process  upon  any  such  corporation  or  upon  any  corporation 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 subchapter five or subchapter six  of
  this  chapter  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
  the corporation 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 hereof to, and leaving such copy
  with, the president,  vice-president,  secretary,  assistant  secretary,
  treasurer,  assistant  treasurer, or cashier of such corporation, or the
  officer performing corresponding functions  under  another  name,  or  a
  director  or  managing agent of such corporation, 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.
    2. The provisions of the civil practice law and rules relative to  the
  limitation  of  time  of enforcing a civil remedy shall not apply to any
  proceeding or action taken  to  levy,  appraise,  assess,  determine  or
  enforce  the  collection  of  any  tax  or  penalty  prescribed  by this
  subchapter or subchapter five of this chapter, provided,  however,  that
  as  to  real  estate  in the hands of persons who are owners thereof who
  would be purchasers in good faith but for such tax or penalty and as  to
  the  lien  on  real  estate  of  mortgages  held by persons who would be

  holders thereof in good faith but for such  tax  or  penalty,  all  such
  taxes  and  penalties  shall  cease  to be a lien on such real estate as
  against such purchasers or holders after the  expiration  of  ten  years
  from  the date such taxes become due and payable. The limitations herein
  provided for shall not apply to any transfer from  a  corporation  to  a
  person  or  corporation  with  intent  to avoid payment of any taxes, or
  where with like intent the transfer is made to a grantee corporation, or
  any subsequent grantee corporation controlled by such grantor  or  which
  has any community of interest with it, either through stock ownership or
  otherwise.