The courts of this state shall recognize and enforce liability for taxes lawfully imposed by other states which extend a like comity to this state.
Ark. Code Ann. § 26-18-707
Extension of comity
Known as the Arkansas Tax Procedure Act
The act spans §§ 26-18-1001 to 26-18-904 (79 sections).
Acts 1979, No. 401, § 31; A.S.A. 1947, § 84-4731.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.