N.Y. Workers' Compensation Law § 130: Workmen's compensation premiums shall be deemed preferred claims

§ 130. Workmen's compensation premiums shall be deemed preferred

claims. All premiums and interest charges on account of policies

insuring employers against liability under this chapter which may be due

to the state insurance fund, or any stock corporation or mutual

association authorized to transact the business of insurance in this

state, and all judgments recovered by the state insurance fund or any

such insurance corporation or association against any employer on

actions brought under any such policy, shall be deemed preferred claims

in all insolvency or bankruptcy proceedings, trustee proceedings for

administration of estates and receiverships involving the employer

liable therefor or the property of such employer, provided however that

claims for wages shall receive prior preference in all such proceedings.