2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-1053 Recognition and enforcement of other states' taxes


AZ Rev Stat § 42-1053 (through 1st Reg Sess 51st Leg. 2013) What's This?

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 of the state that such officers have authority to collect the tax is conclusive evidence of such authority.

B. The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivision thereof, which extends such comity to this state.

Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.