42-1053. Recognition and enforcement of other states' taxes
A. The officials of states which extend a comity to this state in authorizing suits as provided for in section 42-1052 may sue for the collection of such taxes in the courts of this state. A certificate issued 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.
B. The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivision thereof, which extends such comity to this state.
Section: Previous 42-1004 42-1005 42-1006 42-1007 42-1008 42-1051 42-1052 42-1053 42-1101 42-1101.01 42-1102 42-1103 42-1103.01 42-1103.02 42-1103.03 NextLast modified: October 13, 2016