Minn. Stat. § 272.58

Current through Register Vol. 49, No. 8, August 19, 2024

Section 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.

Minn. Stat. § 272.58

1949 c 145 s 1-3