New York § 902 - 902Enforcement of taxes imposed by other states
Full text of New York New York Consolidated Laws § 902 — 902Enforcement of taxes imposed by other states, with citation guidance and answers to common questions.
§ 902. 902Enforcement of taxes imposed by other states
§ 902. Enforcement of taxes imposed by other states. The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or any political subdivision thereof, which extends a like comity to this state, and the duly authorized officer of any such state or a political subdivision thereof may sue for the collection of such a tax in the courts of this state. A certificate by the secretary of state of such other state that an officer suing for the collection of such a tax is duly authorized to collect the same shall be conclusive proof of such authority.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 902
What does New York Consolidated Laws § 902 cover?
Section 902 ("902Enforcement of taxes imposed by other states") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 902?
A common citation format is "New York Consolidated Laws § 902" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 902 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.