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

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 section sixty-three-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.