US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 14
                           ENFORCEMENT -- PENALTIES
    63-1403.  SUITS BY ATTORNEY GENERAL. (1) The attorney general of this
state is empowered to sue and collect, for and on behalf of any other
political subdivision or state of the United States taxes legally due such
political subdivision or state provided that the law of such state contains a
reciprocal provision by which that state will enforce and collect taxes due
this state or its political subdivision.
    (2)  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.