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2025 California Code
Revenue and Taxation Code - RTC
GENERAL PROVISIONS
Section 30.
Universal Citation:
CA Rev & Tax Code § 30 (2025)
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30. 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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