{"data":{"id":"us-ny/n.y.-debtor-creditor-law-85","jurisdiction":"us-ny","citation":"N.Y. Debtor \u0026 Creditor Law § 85","heading":"Effect of discharge as to debts to the United States and the state","body":"§ 85. Effect of discharge as to debts to the United States and the\nstate. Such a discharge does not affect:\n  1. A debt or duty to the United States; or\n  2. A debt or duty to the state, for taxes or for money received or\ncollected by any person as a public officer, or in a fiduciary capacity,\nor a cause of action specified in section sixty-three-c of the executive\nlaw or a judgment recovered upon such a cause of action.\n  Except as prescribed in this section, the discharge exonerates the\npetitioner from a debt or other liability to the state, in like manner\nand to the same extent, as from a debt or liability to an individual.","path":["Debtor \u0026 Creditor Law","Article 3. Insolvent's Discharge From Debts"],"source_url":"https://legislation.nysenate.gov/api/3/laws/DCD/85","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:44Z","sha256":"e46077e6a14554b7dc05cb2e006d4db01e86ed63ec04b4cd331631a3a197abbe","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-debtor-creditor-law-84","next":"us-ny/n.y.-debtor-creditor-law-86"},"notice":"GroundRules: Original legal text. Not legal advice."}