N.Y. Debt. & Cred. Law § 138

Current through 2024 NY Law Chapter 443

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 section sixty-three-c of the executive law or a judgment recovered upon such a cause of action.

N.Y. Debt. and Cred. Law § 138