42-1051. Definitions In this article, unless the context otherwise requires: 1. " State" means the District of Columbia and any state, territory or possession of the United States. 2. " Tax" means: (a) Assessments lawfully made, whether based on a return or other disclosure of the taxpayer, upon the information and belief of the taxing […]
42-1052. Suits to enforce state tax; comity If authorized by the law of another state, the attorney general or any person authorized by him, or any appropriate officer of a political subdivision of this state, may bring suits in the courts of such other state to collect taxes legally due this state or the political […]
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 […]
