Tax Suit Comity

Limited Sales, Excise, and Use Tax · Procedures for Collection of Delinquent Taxes

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.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source

Legislative history

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