Tex. Tax Code § 151.615

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 151.615 - Tax Suit Comity

A court of this state shall recognize and enforce a liability for a sales or use tax lawfully imposed by another state if the other state extends a like comity to this state.

Tex. Tax Code § 151.615

Acts 1981, 67th Leg., p. 1582, ch. 389, Sec. 1, eff. Jan. 1, 1982.