20-13-109 - Tax recovery by other states.
20-13-109. Tax recovery by other states.
Any state of the United States or the political subdivisions of any state shall have the right to sue in the courts of this state to recover any tax that may be owing to it when the like right is accorded to this state and its political subdivisions by such state.
[Acts 1949, ch. 157, § 1; C. Supp. 1950, § 8639.1; T.C.A. (orig. ed.), § 20-1709.]