Statute · New York Debtor & Creditor Law
N.Y. Debt. & Cred. Law § 138 — Debtors to state or United States not to be discharged
N.Y. Debt. & Cred. Law § 138
- Type
- Statute
- Source
- New York Debtor & Creditor Law
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 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:
Citator
N.Y. Debt. & Cred. Law § 138 — Debtors to state or United States not to be discharged is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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.