New York Statutes
§ 902 — Enforcement of taxes imposed by other states
New York § 902
This text of New York § 902 (Enforcement of taxes imposed by other states) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.Y. Tax § 902 (2026).
Text
§ 902. Enforcement of taxes imposed by other states. The courts of\nthis state shall recognize and enforce liabilities for taxes lawfully\nimposed by any other state, or any political subdivision thereof, which\nextends a like comity to this state, and the duly authorized officer of\nany such state or a political subdivision thereof may sue for the\ncollection of such a tax in the courts of this state. A certificate by\nthe secretary of state of such other state that an officer suing for the\ncollection of such a tax is duly authorized to collect the same shall be\nconclusive proof of such authority.\n
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Related
United States v. Phillips
(E.D. New York, 2025)
Nearby Sections
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Bluebook (online)
New York § 902, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/902.