2007 Minnesota Statutes

272.58 ENFORCEMENT OF TAXES RECIPROCALLY IN COURTS OF THIS AND
OTHER STATES.
    Subdivision 1. Comity between states in the collection of taxes. The courts of this state
shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state
which extends like comity in respect of the liability for taxes lawfully imposed by the laws of
this state. The officials of such other state are authorized to bring action in the courts of this state
for the collection of such taxes. The certificate of the secretary of state of such other state that
such officials have the authority to collect the taxes so to be collected by such action shall be
conclusive proof of that authority.
    Subd. 2. Taxes defined. The term "taxes" as used in this section shall include:
(a) Any and all tax assessments lawfully made whether they be based upon a return or other
disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise.
(b) Any and all penalties lawfully imposed pursuant to a taxing statute.
(c) Interest charges lawfully added to the tax liability which constitutes the subject of the
action.
    Subd. 3. Collection of taxes by attorney general. The attorney general of this state is
empowered to bring action in the courts of other states to collect taxes legally due this state.
History: 1949 c 145 s 1-3