New York Tax Law Article 25 - RECIPROCAL ENFORCEMENT OF TAX LIABILITIES

• 901 - Collection of Taxes by Suits in Other States.
  At the request of the tax commission the attorney-general may bring suit, in the name of this state, in the appropriate court of any other...
• 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...
• 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...

Last modified: February 3, 2019