California Revenue And Taxation Code Section 31

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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.

Last modified: July 31, 2008