§ 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:

Terms Used In N.Y. Debtor and Creditor Law 138

  • Fiduciary: A trustee, executor, or administrator.

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 § 63-c of the executive law or a judgment recovered upon such a cause of action.