N.Y. VAT Law § 254

§ 254. Service of summons on residents who depart from state and on\nresidents' executors or administrators who are nonresidents or who\ndepart from state. The provisions of section two hundred fifty-three of\nthis chapter shall also apply (a) to a resident who departs from the\nstate subsequent to the accident or collision and remains absent\ntherefrom for thirty days continuously, whether such absence is intended\nto be temporary or permanent, and to any executor or administrator of\nsuch resident, and (b) to an executor or administrator of a resident if\nsuch executor or administrator is a nonresident or if, being a resident,\nhe departs from the state and remains absent therefrom for thirty days\ncontinuously, whether such absence is intended to be temporary or\npermanent.\n