§ 7551. Enforcement of taxes imposed by other states.
196 words·~1 min read·
/pa/title-42/chapter-75/7551A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 7551. Enforcement of taxes imposed by other states.
(a)General rule.-- The courts of this Commonwealth shall recognize and enforce liabilities for taxes lawfully imposed by any other state or any political subdivision thereof, which extends a like comity to this Commonwealth and any political subdivision thereof, and the duly authorized officer of any such state or a political subdivision thereof may sue for the collection of such a tax in the courts of this Commonwealth. A certificate by the Secretary of State of such other state that an officer suing for collection of such a tax is duly authorized to collect the same shall be conclusive proof of such authority.
(b)Interest and penalties.-- For the purposes of this section the words "tax" and "taxes" shall include interest and penalties due under any state taxing statute or local ordinance or resolution. Liability for such interest or penalties, or both, shall be recognized and enforced by the courts of this Commonwealth to the same extent that the laws of such other state permit the enforcement in its courts of liability due under a taxing statute of this Commonwealth or ordinance of any political subdivision thereof.