N.Y. Tax Law § 903 — Interest and penalties

§ 903. Interest and penalties. For the purposes of this article, the\nwords "tax" and "taxes" shall include interest and penalties due under\nany taxing statute, and liability for such interest or penalties or\nboth, due under a taxing statute of another state or a political\nsubdivision thereof, shall be recognized and enforced by the courts of\nthis state to the same extent that the laws of such other state permit\nthe enforcement in its courts of liability for such interest or\npenalties or both, due under a taxing statute of this state or a\npolitical subdivision thereof.\n