O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-2-80 (2019)

Judicial enforcement of taxes imposed by other states

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by other states which extend like comity to this state.

History

Ga. L. 1937-38, Ex. Sess., p. 77, § 47;

Code 1933, § 91A-262, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES C.J.S. 81A C.J.S., States, §§ 60, 61, 62. ALR. Reciprocity as affecting comity, 87 A.L.R. 973.