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2016 New York Laws
DCD - Debtor & Creditor
Article 7 - (Debtor & Creditor) TRUSTEES FOR INSOLVENT AND IMPRISONED DEBTORS
188 - Preferred debts.

NY Debt & Cred L § 188 (2016) What's This?
 188. Preferred debts. They shall pay all debts due by such debtor to
  the  United States, and all debts due by him to persons who, by the laws
  of the United States, have a preference in consequence  of  having  paid
  money as sureties of such debtor.

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