Sec. 6-1.6. Foreign corporations having an employee, including any officer, within New York

Tax Law, § 211(1)

Every foreign corporation claiming not to be subject to tax, but having one or more employees, including any officer, within New York State, must submit a complete description of its activities in New York State in a special information report which it must file annually (form CT-245). (See section 8-1.2 of this Title—Limitation on assessment.) A foreign corporation merely having agents or representatives who are not employees in the State is not required to report. If the Tax Commission determines the corporation is subject to tax, it will notify the corporation to file a franchise tax report.