New York Consolidated Laws, Debtor and Creditor Law - DCD § 85. Effect of discharge as to debts to the United States and the state

1. A debt or duty to the United States;  or

2. 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.

Except as prescribed in this section, the discharge exonerates the petitioner from a debt or other liability to the state, in like manner and to the same extent, as from a debt or liability to an individual.