N.Y. Tax Law § 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.