N.Y. TAX Law § 902
This is the official text of N.Y. TAX Law § 902, 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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Enforcement of taxes imposed by other states
Official statutory text
§ 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.\n
Status: in_force · Read it on the official government site
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