The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivisions thereof, which extends a like comity to this State.
Cal. Rev. & Tax. Code § 30
GENERAL PROVISIONS
Known as the Revenue and Taxation Code
The act spans §§ 1 to 41 (45 sections).
Applied in 1 court decision — leading case Bank of America National Trust & Savings Ass'n v. United States (1972)
Most recently applied in Bank of America National Trust & Savings Ass'n v. United States (May 1972)
Amended by Stats. 1951, Ch. 1381.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.