A. The officials of states which extend a comity to this state in authorizing suits as provided for in section 42-1052 may sue for the collection of such taxes in the courts of this state. A certificate issued by the secretary of state under the great seal of the state that such officers have authority to collect the tax is conclusive evidence of such authority.

Terms Used In Arizona Laws 42-1053

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • State: means the District of Columbia and any state, territory or possession of the United States. See Arizona Laws 42-1051
  • Tax: means :

    (a) Assessments lawfully made, whether based on a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise. See Arizona Laws 42-1051

B. The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivision thereof, which extends such comity to this state.

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