Section 39-21-115 - Reciprocity with other states for collection of taxes provided(1) Any state of the United States or any political subdivision thereof has the right to sue in the courts of the state of Colorado to recover any lawfully imposed taxes which may be owing it, whether or not the taxes have been reduced to judgment, when the like right is accorded to the state of Colorado and its political subdivisions by that state through statutory authority or granted as a matter of comity. The appropriate officials of such other states 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 to be collected by such action shall be the conclusive proof of authority.(2) The attorney general or an appropriate official of any political subdivision of the state of Colorado may bring suit in the courts of other states to collect taxes legally due this state or any political subdivision thereof.(3) "Taxes" as used in this section includes: (a) Any tax assessments lawfully made, whether they are based upon a return or other disclosure of the taxpayer, or upon the information and belief of the taxing authority, or otherwise;(b) Any penalties lawfully imposed pursuant to a taxing statute; and(c) Interest charges lawfully added to the tax liability which constitutes the subject of the action.L. 69: p. 1144, § 1. C.R.S. 1963: § 138-9-18. L. 2001: (4) added, p. 780, § 14, effective June 1. L. 2009: (4) repealed, (HB 09-1053), ch. 159, p. 692, §17, effective August 5.