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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 25
Reciprocal Enforcement of Tax Liabilities
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SECTION 901
Collection of taxes by suits in other states
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ARTICLE 25
Reciprocal Enforcement of Tax Liabilities
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SECTION 903
Interest and penalties
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SECTION 902
Enforcement of taxes imposed by other states
Tax (TAX) CHAPTER 60, ARTICLE 25
§ 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.