Section 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.