New York Laws
Article 25 - Reciprocal Enforcement of Tax Liabilities
901 - Collection of Taxes by Suits in Other States.

ยง 901. Collection of taxes by suits in other states. At the request of
the tax commission the attorney-general may bring suit, in the name of
this state, in the appropriate court of any other state to collect any
tax legally due this state, and any political subdivision of this state
or the appropriate officer thereof, acting in its behalf, may bring suit
in the appropriate court of any other state to collect any tax legally
due to such political subdivision.