New York Debtor & Creditor Law Section 85 - Effect of discharge as to debts to the United States and the state.

  85.  Effect  of  discharge as to debts to the United States and the
  state. Such a discharge does not affect:
1. A debt or duty to the United States; or
2. 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.
Except  as  prescribed  in  this section, the discharge exonerates the
  petitioner from a debt or other liability to the state, in  like  manner
  and to the same extent, as from a debt or liability to an individual.

Last modified: February 3, 2019