N.Y. Tax Law § 901

§ 901. Collection of taxes by suits in other states. At the request of\nthe tax commission the attorney-general may bring suit, in the name of\nthis state, in the appropriate court of any other state to collect any\ntax legally due this state, and any political subdivision of this state\nor the appropriate officer thereof, acting in its behalf, may bring suit\nin the appropriate court of any other state to collect any tax legally\ndue to such political subdivision.\n