N.Y. DCD Law § 138
This is the official text of N.Y. DCD Law § 138, part of New York’s DCD Law — part of the compiled statutory law of New York, published by the state as "DCD Law." Browse the sections below, each linked to its official government source.
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Debtors to state or United States not to be discharged
Official statutory text
§ 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.\n
Status: in_force · Read it on the official government site
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