Judicial Enforcement of Taxes Imposed by Other States

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. State Administrative Organization, Administration, and Enforcement
  5. Enforcement
  6. Judicial Enforcement of Taxes Imposed by Other States

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The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by other states which extend like comity to this state.

(Ga. L. 1937-38, Ex. Sess., p. 77, § 47; Code 1933, § 91A-262, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

C.J.S.

- 81A C.J.S., States, §§ 60, 61, 62.

ALR.

- Reciprocity as affecting comity, 87 A.L.R. 973.


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