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N.Y. TAX Law § 901

This is the official text of N.Y. TAX Law § 901, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

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Collection of taxes by suits in other states

Official statutory text

§ 901. Collection of taxes by suits in other states. At the request of\nthe tax commission the attorney-general may bring suit, in the name of\nthis state, in the appropriate court of any other state to collect any\ntax legally due this state, and any political subdivision of this state\nor the appropriate officer thereof, acting in its behalf, may bring suit\nin the appropriate court of any other state to collect any tax legally\ndue to such political subdivision.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.