Section 13-504 – Reciprocal Recognition and Enforcement of Taxes

    (a)    In this section, “state tax”:         (1)    means a tax that is lawfully imposed by another state and is similar to a tax imposed under this article; and         (2)    includes interest and penalties on the tax.     (b)    A court of this State shall recognize and enforce the liability for a state tax if the state that imposes the tax […]

Section 13-505 – Restriction on Judicial Procedures

    A court may not issue an injunction, writ of mandamus, or other process against the State or any officer or employee of the State to enjoin or prevent the assessment or collection of a tax under this article.