New York StatutesPart 1 - (12-1.1 - 12-1.3) LIABILITY OF DISTRIBUTEES AND TESTAMENTARY BENEFICIARIES AND ACTION THEREON12-1.1 - Liability of distributees and testamentary beneficiaries12-1.2 - Order of liability; preferences12-1.3 - Extent of liability; judgment debtor's right to indemnity and contribution