New York § 204 - 204Reports to be made by the secretary of state

Full text of New York New York Consolidated Laws § 204 — 204Reports to be made by the secretary of state, with citation guidance and answers to common questions.

§ 204. 204Reports to be made by the secretary of state

§ 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.

Source: official New York text · Last verified 2026-08-27

Frequently Asked Questions About New York § 204

What does New York Consolidated Laws § 204 cover?

Section 204 ("204Reports to be made by the secretary of state") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite New York § 204?

A common citation format is "New York Consolidated Laws § 204" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of New York law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.

How does New York § 204 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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