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New York Consolidated Laws, Debtor and Creditor Law - DCD § 138. Debtors to state or United States not to be discharged

Current as of January 01, 2026 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - New York Consolidated Laws, Debtor and Creditor Law - DCD § 138. Debtors to state or United States not to be discharged - last updated January 01, 2026 | https://codes.findlaw.com/ny/debtor-and-creditor-law/dcd-sect-138/

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