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N.Y. GCM Law § 63

This is the official text of N.Y. GCM Law § 63, part of New York’s GCM Law — part of the compiled statutory law of New York, published by the state as "GCM Law." Browse the sections below, each linked to its official government source.

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Receivers, etc

Official statutory text

§ 63. Receivers, etc., conducting corporate business. Any receiver,\nliquidator, referee, trustee, assignee, or other fiduciary or officer or\nagent appointed by any court, who conducts the business of any\ncorporation, joint stock company or association shall be subject to the\ntax or taxes imposed by this part in the same manner and to the same\nextent as if the business were conducted by the agents or officers of\nsuch corporation, joint stock company or association. A dissolved\ncorporation, joint stock company or association which continues to\nconduct business shall also be subject to the tax imposed by this part.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.