New York Tax Law Section 903 - Interest and penalties.

  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.

Last modified: February 3, 2019