{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30","citation":"Rev. & Tax. Code, § 30","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"GENERAL PROVISIONS","url":"https://blackletter.si/revenue-and-taxation-code/general-provisions"}],"history":"Amended by Stats. 1951, Ch. 1381.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-30","source":"California Legislative Information bulk export (pubinfo)"}