US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 34
                             COLLECTION OF TAXES
                               AND LICENSE FEES
    63-3408.  SUIT BY ATTORNEY GENERAL -- CERTIFICATE OF SECRETARY OF STATE.
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.