There is a newer version of the New York Consolidated Laws
2022
2021
2020
2019
2018
Other previous versions
View our newest version here

2010 New York Code
TAX - Tax
Article 25 - (901 - 903) RECIPROCAL ENFORCEMENT OF TAX LIABILITIES
902 - Enforcement of taxes imposed by other states.

§  902.  Enforcement  of  taxes imposed by other states. The courts of
  this state shall recognize and enforce liabilities  for  taxes  lawfully
  imposed  by any other state, or any political subdivision thereof, which
  extends a like comity to this state, and the duly authorized officer  of
  any  such  state  or  a  political  subdivision  thereof may sue for the
  collection of such a tax in the courts of this state. A  certificate  by
  the secretary of state of such other state that an officer suing for the
  collection of such a tax is duly authorized to collect the same shall be
  conclusive proof of such authority.

Disclaimer: These codes may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.