N.Y. Tax Law § 901: Collection of taxes by suits in other states

§ 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 state to collect any

tax legally due this state, and any political subdivision of this state

or the appropriate officer thereof, acting in its behalf, may bring suit

in the appropriate court of any other state to collect any tax legally

due to such political subdivision.