Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

General Provisions

Section 30

30. Enforcement of tax liabilities of other states. The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivisions thereof, which extends a like comity to this State.

History.—Added by Stats. 1951, p. 1859, in effect September 22, 1951; Stats. 1951, p. 3303, also in effect September 22, 1951, added reference to political subdivisions.