Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014

Revenue and Taxation Code

General Provisions

Section 31

31. Tax suits in other states. The Attorney General or an appropriate official of any political subdivision of this State may bring suits in the courts of other states to collect taxes legally due this State or any political subdivision thereof. The officials of other states which extend a like comity to this State are empowered to sue for the collection of such taxes in the courts of this State. A certificate by the Secretary of State under the Great Seal of the State that such officers have authority to collect the tax is conclusive evidence of such authority. This section does not apply to Parts 8 and 9 of Division 2.

History.—Added by Stats. 1951, p. 1859, in effect September 22, 1951; Stats. 1951, p. 3303, also in effect September 22, 1951, added references to political subdivisions and last sentence. Stats. 1953, p. 1821, in effect September 9, 1953, substituted "Division 2" for "this code."

Note.—Inheritance tax and gift tax (Parts 8 and 9 of Division 2), see Sections 14350 and 16123.5, respectively.