63-2517 — JURISDICTION OVER NONRESIDENTS


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2517.  JURISDICTION OVER NONRESIDENTS. A deficiency assessed and due
and payable by a person not within the state may be prosecuted against such
person by an action in any court in this state having jurisdiction of the
subject matter, and the court shall have personal jurisdiction of such a
person in any such action for taxes imposed and assessed under this act.
Notice shall be given such person by personal service without the state or by
publication. In the event such notice shall be by publication, notice shall
also be mailed by registered or certified mail to such person at his last
known address.