N.Y. Comp. Codes R. & Regs. tit. 20 § 487.2
Tax Law, § 511(5)
If a motor vehicle owned by a nonresident or controlled by a nonresident carrier is operated on the public highways of this State, the nonresident owner or carrier is deemed to have designated the Secretary of State as his agent upon whom process may be served in any action for fee, taxes, penalties or interest under article 21. Such service has the same legal force and effect as if served on the owner or carrier personally within the State. The Secretary of State will immediately send a copy of such process to the person at the address designated by him in his application for a permit or in the last return filed by him or as shown on any other records of the commission or if no application has been filed to its last known office address. Service may also be made by delivering a copy to the Secretary of State and personally serving the carrier or owner outside the State. Proof of service must be filed within 30 days after service is made and service is complete 10 days after the filing of proof thereof.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 487.2