There Is a Newer Version
of
the New York Laws
2022 New York Laws
DCD - Debtor and Creditor
Article 5 - Judgment Debtor's Discharge From Imprisonment
138 - Debtors to State or United States Not to Be Discharged.
Universal Citation:
NY Debt & Cred L § 138 (2022)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
§ 138. Debtors to state or United States not to be discharged. Neither of the following named persons shall be discharged from imprisonment, under the provisions of this article:
1. A person owing a debt or duty to the United States.
2. A person owing a debt or duty to the state, for taxes or for money received or collected by any person, as a public officer or in a fiduciary capacity, or a cause of action specified in section sixty-three-c of the executive law or a judgment recovered upon such a cause of action.
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