Texas Tax Code

§ 151.615 — TAX SUIT COMITY

TX § 151.615Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. K. PROCEDURES FOR COLLECTION OF DELINQUENT TAXES

Statute text

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A court of this state shall recognize and enforce a liability for a sales or use tax lawfully imposed by another state if the other state extends a like comity to this state.

Legislative history

Acts 1981, 67th Leg., p. 1582, ch. 389, Sec. 1, eff. Jan. 1, 1982.