Discharge on application of taxpayer
Source:
Section 139 — Discharge on application of taxpayer, https://www.nysenate.gov/legislation/laws/DCD/139 (updated Sep. 22, 2014; accessed Feb. 21, 2026).
120
Who may be discharged 121
To what court application to be made 122
When petition may be presented 123
Contents of petition 124
Affidavit of petitioner 125
Notice to creditors 126
Notice to creditors 127
Notice to creditors 128
Proceedings on presentation of petition 129
Adjournment 130
Proceedings on adjourned day 131
Assignment 132
Discharge 133
Petitioner’s property still liable 134
When creditor may issue new execution against person 135
Powers and duties of trustee 136
Creditor may notify debtor to apply for discharge 137
Effect of failure so to apply 138
Debtors to state or United States not to be discharged 139
Discharge on application of taxpayer
Who may be discharged 121
To what court application to be made 122
When petition may be presented 123
Contents of petition 124
Affidavit of petitioner 125
Notice to creditors 126
Notice to creditors 127
Notice to creditors 128
Proceedings on presentation of petition 129
Adjournment 130
Proceedings on adjourned day 131
Assignment 132
Discharge 133
Petitioner’s property still liable 134
When creditor may issue new execution against person 135
Powers and duties of trustee 136
Creditor may notify debtor to apply for discharge 137
Effect of failure so to apply 138
Debtors to state or United States not to be discharged 139
Discharge on application of taxpayer
