There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
GENERAL PROVISIONS
Section 30
CA Rev & Tax Code § 30 (through 2013 Leg Sess) What's This?
The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivisions thereof, which extends a like comity to this State.
(Amended by Stats. 1951, Ch. 1381.)
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