{"data":{"id":"us-ny/n.y.-debtor-creditor-law-138","jurisdiction":"us-ny","citation":"N.Y. Debtor \u0026 Creditor Law § 138","heading":"Debtors to state or United States not to be discharged","body":"§ 138. Debtors to state or United States not to be discharged. Neither\nof the following named persons shall be discharged from imprisonment,\nunder the provisions of this article:\n  1. A person owing a debt or duty to the United States.\n  2. A person owing a debt or duty to the state, for taxes or for money\nreceived or collected by any person, as a public officer or in a\nfiduciary capacity, or a cause of action specified in section\nsixty-three-c of the executive law or a judgment recovered upon such a\ncause of action.","path":["Debtor \u0026 Creditor Law","Article 5. Judgment Debtor's Discharge From Imprisonment"],"source_url":"https://legislation.nysenate.gov/api/3/laws/DCD/138","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:44Z","sha256":"02c55b3df98f762e2547c872de37e1c8935ccefcaa1ff6da7a9febf94dc2c8c0","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-debtor-creditor-law-137","next":"us-ny/n.y.-debtor-creditor-law-139"},"notice":"GroundRules: Original legal text. Not legal advice."}