2016 New York Laws
TAX - Tax
Article 25 - (Tax) RECIPROCAL ENFORCEMENT OF TAX LIABILITIES
901 - Collection of taxes by suits in other states.

 901. Collection of taxes by suits in other states. At the request of
  the  tax  commission the attorney-general may bring suit, in the name of
  this state, in the appropriate court of any other state to  collect  any
  tax  legally due this state, and any political subdivision of this state
  or the appropriate officer thereof, acting in its behalf, may bring suit
  in the appropriate court of any other state to collect any  tax  legally
  due to such political subdivision.