New York Consolidated Laws, Tax Law - TAX § 191. Receivers, etc., conducting corporate business

Any receiver, liquidator, referee, trustee, assignee, or other fiduciary or officer or agent appointed by any court, who conducts the business of any corporation, limited liability company, joint stock company or association shall be subject to the tax imposed by this article in the same manner and to the same extent as if the business were conducted by the agents or officers of such corporation, limited liability company, joint stock company or association.  A dissolved corporation, limited liability company, joint stock company or association which continues to conduct business shall also be subject to the tax imposed by this article.