N.Y. Comp. Codes R. & Regs. tit. 20 § 2391.1
This Part is intended to provide information to any person commencing an action or proceeding involving the commissioner or department (except the Division of Tax Appeals or the Tax Appeals Tribunal) in order to facilitate service of process on the commissioner and the department (except the Division of Tax Appeals or the Tax Appeals Tribunal). Interested persons should also review the applicable provisions contained in the Civil Practice Law and Rules which may require service on other parties (see, e.g., CPLR 307, 7804[c] which require service on the Attorney General and article 40 of the Tax Law, §2016, which requires the Tax Appeals Tribunal, as well as the commissioner, to be designated a respondent in a proceeding to review its decision).
N.Y. Comp. Codes R. & Regs. Tit. 20 § 2391.1