Sec. 12-387b. Reciprocity.
Sec. 12-387b. Reciprocity. The courts shall recognize and enforce liabilities for
taxes similar to the taxes imposed by this state in this chapter and lawfully imposed by
any other state, or political subdivision thereof, which extends a like comity to this state,
and the duly authorized officer of any other state, or political subdivision thereof, may
sue for the collection of such taxes in the courts of this state. A certificate by the Secretary
of State of such other state that the officer suing for the collection of such a tax is duly
authorized to collect the same shall be conclusive proof of such authority. A certificate
by the Commissioner of Revenue Services that such tax of such other state or political
subdivision thereof is similar to the tax imposed by this state in this chapter shall be
prima facie evidence of such similarity.
(1972, P.A. 266, S. 2; P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.