N.Y. Tax Law § 902: Enforcement of taxes imposed by other states

§ 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 a like comity to this state, and the duly authorized officer of

any such state or a political subdivision thereof may sue for the

collection of such a tax in the courts of this state. A certificate by

the secretary of state of such other state that an officer suing for the

collection of such a tax is duly authorized to collect the same shall be

conclusive proof of such authority.