New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 540 - Expiration Of Certificates Of Authority And Registration Renewals
Section 540.5 - Surrender of certificates of authority

Every person whose certificate of authority has expired is required to immediately return such certificate of authority to the department. Where a certificate of authority which has expired, has been lost, stolen, destroyed or is otherwise unreturnable to the department, the owner, partner or responsible officer of a vendor which was issued such certificate is required to notify the Sales Tax Registration Unit that such certificate cannot be returned, setting forth the specific reasons for such failure. The notification must be in written form, signed by the owner, partner or responsible officer and received within a reasonable time after such expiration has occurred.