BlackletterCalifornia law

Revenue and Taxation Code § 30

GENERAL PROVISIONS

Current as of September 28, 2026Rev. & Tax. Code, § 30Official source ↗

Amended by Stats. 1951, Ch. 1381.

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.