§ 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.
Structure New York Laws
Article 5 - Judgment Debtor's Discharge From Imprisonment
121 - To What Court Application to Be Made.
122 - When Petition May Be Presented.
123 - Contents of Petition; Schedule.
124 - Affidavit of Petitioner.
126 - Notice to Creditors; When Service Cannot Be Made.
127 - Notice to Creditors; When State a Creditor.
128 - Proceedings on Presentation of Petition.
130 - Proceedings on Adjourned Day.
131 - Assignment; Effect Thereof.
132 - Discharge; When to Be Granted.
133 - Petitioner's Property Still Liable.
134 - When Creditor May Issue New Execution Against Person.
135 - Powers and Duties of Trustee.
136 - Creditor May Notify Debtor to Apply for Discharge.
137 - Effect of Failure So to Apply.
138 - Debtors to State or United States Not to Be Discharged.