§ 85. Effect of discharge as to debts to the United States and the state. Such a discharge does not affect:

Terms Used In N.Y. Debtor and Creditor Law 85

  • Fiduciary: A trustee, executor, or administrator.

1. A debt or duty to the United States; or

2. 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.

Except as prescribed in this section, the discharge exonerates the petitioner from a debt or other liability to the state, in like manner and to the same extent, as from a debt or liability to an individual.