N.Y. Debtor & Creditor Law Section 138
Debtors to state or United States not to be discharged

Neither of the following named persons shall be discharged from imprisonment, under the provisions of this article:

1.

A person owing a debt or duty to the United States.

2.

A person owing a debt or duty to the state, for taxes or for money received or collected by any person, as a public officer or in a fiduciary capacity, or a cause of action specified in Executive Law § 63-C (Action by the people for illegal receipt or disposition of public funds or other property)section sixty-three-c of the executive law or a judgment recovered upon such a cause of action.

Source: Section 138 — Debtors to state or United States not to be discharged, https://www.­nysenate.­gov/legislation/laws/DCD/138 (updated Sep. 22, 2014; accessed Nov. 1, 2025).

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Verified:
Nov. 1, 2025

Last modified:
Sep. 22, 2014

§ 138. Debtors to state or U.S. not to be discharged's source at nysenate​.gov

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