Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30 — GENERAL PROVISIONS
Cal. Rev. & Tax. Code § 30
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 30 — GENERAL PROVISIONS is in force in the current edition of the Code, and nothing recorded condemns it.
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.