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the Ohio Revised Code
2011 Ohio Revised Code
Title [23] XXIII COURTS - COMMON PLEAS
Chapter 2307: CIVIL ACTIONS
2307.45 Reciprocity in enforcing tax statutes.
Universal Citation:
OH Rev Code § 2307.45
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on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
The courts of this state shall recognize and enforce statutes concerning taxation constitutionally imposed by other states that extend like comity.
Effective Date: 09-21-1982
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