New York Consolidated Laws, Tax Law - TAX § 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.