Section 10-22-59 - Reciprocal enforcement of tax liability to other states--Proof of reciprocity.
10-22-59. Reciprocal enforcement of tax liability to other states--Proof of reciprocity. The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends like comity in respect of the liability for taxes lawfully imposed by the laws of this state. The officials of such other state are authorized to bring action in the courts of this state for the collection of such taxes. The certificate of the secretary of state of such other state that such officials have the authority to collect the taxes so to be collected by such action shall be conclusive proof of that authority.
Source: SL 1953, ch 478, § 1; SDC Supp 1960, § 57.1029.