There is a newer version
of
the New York Laws
2017 New York Laws
TAX - Tax
Article 25 - Reciprocal Enforcement of Tax Liabilities
903 - Interest and Penalties.
Universal Citation: NY Tax L § 903 (2017)
903. Interest and penalties. For the purposes of this article, the words "tax" and "taxes" shall include interest and penalties due under any taxing statute, and liability for such interest or penalties or both, due under a taxing statute of another state or a political subdivision thereof, shall be recognized and enforced by the courts of this state to the same extent that the laws of such other state permit the enforcement in its courts of liability for such interest or penalties or both, due under a taxing statute of this state or a political subdivision thereof.
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