{"data":{"id":"us-ny/n.y.-tax-law-902","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 902","heading":"Enforcement of taxes imposed by other states","body":"§ 902. Enforcement of taxes imposed by other states. The courts of\nthis state shall recognize and enforce liabilities for taxes lawfully\nimposed by any other state, or any political subdivision thereof, which\nextends a like comity to this state, and the duly authorized officer of\nany such state or a political subdivision thereof may sue for the\ncollection of such a tax in the courts of this state. A certificate by\nthe secretary of state of such other state that an officer suing for the\ncollection of such a tax is duly authorized to collect the same shall be\nconclusive proof of such authority.","path":["Tax Law","Article 25. Reciprocal Enforcement of Tax Liabilities"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/902","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"194069e9d5dbdf6ba679b3b7feb117b07a2fb688f8ac72ea07d5aeece49a2a46","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-901","next":"us-ny/n.y.-tax-law-903"},"notice":"GroundRules: Original legal text. Not legal advice."}