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Enforcement of taxes imposed by other states - 42 Pa. Cons. Stat. § 7551

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                               SUBCHAPTER D
                        RECIPROCAL TAX ENFORCEMENT

     Sec.
     7551.  Enforcement of taxes imposed by other states.
     § 7551.  Enforcement of taxes imposed by other states.
        (a)  General rule.--The courts of this Commonwealth shall
     recognize and enforce liabilities for taxes lawfully imposed by
     any other state or any political subdivision thereof, which
     extends a like comity to this Commonwealth and any political
     subdivision thereof, and the duly authorized officer of any such
     state or a political subdivision thereof may sue for the
     collection of such a tax in the courts of this Commonwealth. A
     certificate by the Secretary of State of such other state that
     an officer suing for collection of such a tax is duly authorized
     to collect the same shall be conclusive proof of such authority.
        (b)  Interest and penalties.--For the purposes of this
     section the words "tax" and "taxes" shall include interest and
     penalties due under any state taxing statute or local ordinance
     or resolution. Liability for such interest or penalties, or
     both, shall be recognized and enforced by the courts of this
     Commonwealth to the same extent that the laws of such other
     state permit the enforcement in its courts of liability due
     under a taxing statute of this Commonwealth or ordinance of any
     political subdivision thereof.

Last modified: November 27, 2007