New York Gov. Andrew Cuomo said Thursday that his state will consider a legal challenge to the Republican tax law — the latest blue-state leader to discuss pushing back against the massive tax overhaul.

"There are serious legal questions" about the law set to take effect in the coming days, the Democrat told CNBC's "Power Lunch." He targeted the planned limits on state and local tax deductions, which primarily benefit the residents of states like New York, New Jersey and California.

Cuomo contended that congressional Republicans are "raiding the blue states" to offset the tax code changes, which include a permanent tax cut for corporations and a temporary tax decrease for most individuals.

"I think there's potential legal questions on that — equal protection under the law, due process under the law," the governor said.

It is unclear how strong of a legal case Democrats would have if they challenge the law on the grounds that it violates states' rights.

Last week, New Jersey Gov.-elect Phil Murphy told CNBC that "everything is on the table" to curb the effects of the bill. The state could fight the "legality and constitutionality" of the law, the Democrat said. A fellow Democrat, California Gov. Jerry Brown, earlier this month called the tax plan a "monstrosity."