2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 49 - ENFORCED COLLECTION OF TAXES GENERALLY
SECTION 12-49-90. Collection of taxes imposed by other states; collection in other states of taxes due South Carolina.
The courts of this State shall recognize and enforce liabilities for taxation lawfully imposed by other states which extend like comity to this State. The South Carolina Department of Revenue, with the assistance of the Attorney General, is hereby empowered to bring suit in the courts of other states to collect taxes legally due this State. 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 that such officers have authority to collect the tax shall be conclusive evidence of such authority.
HISTORY: 1962 Code Section 65-2708; 1963 (53) 226; 1993 Act No. 181, Section 228.
Disclaimer: These codes may not be the most recent version. South Carolina 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.
