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A.R.S. § 42-1052

Suits to enforce state tax; comity

If authorized by the law of another state, the attorney general or any person authorized by him, or any appropriate officer of a political subdivision of this state, may bring suits in the courts of such other state to collect taxes legally due this state or the political subdivision.

Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.