N.Y. Tax Law § 902

§ 902. Enforcement of taxes imposed by other states. The courts of\nthis state shall recognize and enforce liabilities for taxes lawfully\nimposed by any other state, or any political subdivision thereof, which\nextends a like comity to this state, and the duly authorized officer of\nany such state or a political subdivision thereof may sue for the\ncollection of such a tax in the courts of this state. A certificate by\nthe secretary of state of such other state that an officer suing for the\ncollection of such a tax is duly authorized to collect the same shall be\nconclusive proof of such authority.\n