New York § 903 - 903Interest and penalties
Full text of New York New York Consolidated Laws § 903 — 903Interest and penalties, with citation guidance and answers to common questions.
§ 903. 903Interest and penalties
§ 903. Interest and penalties. For the purposes of this article, the words "tax" and "taxes" shall include interest and penalties due under any taxing statute, and liability for such interest or penalties or both, due under a taxing statute of another state or a political subdivision thereof, shall be recognized and enforced by the courts of this state to the same extent that the laws of such other state permit the enforcement in its courts of liability for such interest or penalties or both, due under a taxing statute of this state or a political subdivision thereof.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 903
What does New York Consolidated Laws § 903 cover?
Section 903 ("903Interest and penalties") 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 § 903?
A common citation format is "New York Consolidated Laws § 903" (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 § 903 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.