Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 31 — GENERAL PROVISIONS
Cal. Rev. & Tax. Code § 31
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The Attorney General or an appropriate official of any political subdivision of this State may bring suits in the courts of other states to collect taxes legally due this State or any political subdivision thereof. The officials of other states which extend a like comity to this State are…
Citator
Cal. Rev. & Tax. Code § 31 — GENERAL PROVISIONS is in force in the current edition of the Code, and nothing recorded condemns it.
The Attorney General or an appropriate official of any political subdivision of this State may bring suits in the courts of other states to collect taxes legally due this State or any political subdivision thereof. The officials of other states which extend a like comity to this State are empowered to sue for the collection of such taxes in the courts of this State. A certificate 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. This section does not apply to Parts 8 and 9 of Division 2.