N.Y. Tax Law § 191

§ 191. 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, limited liability company, joint stock company or\nassociation shall be subject to the tax imposed by this article in the\nsame manner and to the same extent as if the business were conducted by\nthe agents or officers of such corporation, limited liability company,\njoint stock company or association. A dissolved corporation, limited\nliability company, joint stock company or association which continues to\nconduct business shall also be subject to the tax imposed by this\narticle.\n