N.Y. Tax Law Section 901
Collection of taxes by suits in other states

At the request of the tax commission the attorney-general may bring suit, in the name of this state, in the appropriate court of any other state to collect any tax legally due this state, and any political subdivision of this state or the appropriate officer thereof, acting in its behalf, may bring suit in the appropriate court of any other state to collect any tax legally due to such political subdivision.

Source: Section 901 — Collection of taxes by suits in other states, https://www.­nysenate.­gov/legislation/laws/TAX/901 (updated Sep. 22, 2014; accessed Nov. 8, 2025).

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Verified:
Nov. 8, 2025

Last modified:
Sep. 22, 2014

§ 901. Collection of taxes by suits in other states's source at nysenate​.gov

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