§ 44-1-26 - Reciprocal enforcement of tax liabilities between this state and other states.
SECTION 44-1-26
§ 44-1-26 Reciprocal enforcement of taxliabilities between this state and other states. – (a) At the request of the tax administrator, the attorney general of this statemay bring suit, in the name of this state or in the name of the taxadministrator, in the appropriate court of any other state to collect any taxlegally due this state; and any political subdivision of this state or itsappropriate officer, acting in its behalf, may bring suit in the appropriatecourt of any other state to collect any tax legally due to that politicalsubdivision.
(b) The courts shall recognize and enforce liabilities fortaxes similar to the taxes imposed by this state and lawfully imposed by anyother state, or its political subdivision, which extends a like comity to thisstate, and the authorized officer of any other state, or its politicalsubdivision, may sue for the collection of the taxes in the courts of thisstate. A certificate by the secretary of state of the other state that theofficer suing for the collection of the tax is authorized to collect the taxesis conclusive proof of the authority. A certificate by the tax administratorthat the tax of the other state or its political subdivision is similar to atax imposed by this state is prima facie evidence of the similarity.
(c) For the purposes of this section, the words "tax" and"taxes" include interest and penalties due under any taxing statute, andliability for the interest or penalties, or both, due under a taxing statute ofanother state, or its political subdivision, is recognized and enforced by thecourts of this state to the extent that the laws of the other state permit theenforcement in its courts of liability for the interest or penalties or both,due under the tax laws of this state or any political subdivision of this state.