District of Columbia § 47-431 Right of states to sue in District; certificate of authorized official conclusive proof of authority.

District of Columbia Statutes

§ 47-431 — Right of states to sue in District; certificate of authorized official conclusive proof of authority.

District of Columbia § 47-431

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 4Collection and Disbursement of Taxes.

Subch. IIIReciprocal Recovery of Taxes.

This text of District of Columbia § 47-431 (Right of states to sue in District; certificate of authorized official conclusive proof of authority.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 47-431 (2026).

Text

(a)Any state, acting through its lawfully authorized officials, shall have the right to sue in the Superior Court of the District of Columbia to recover any tax lawfully due and owing to it in any case in which such reciprocal right is accorded to the District of Columbia by such state, whether such right is granted by statutory authority or as a matter of comity.

(b)The certificate of the secretary of state, or of any other authorized official, of such state, or any subdivision thereof, to the effect that the official instituting a suit authorized under subsection (a) of this section for collection of taxes in the Superior Court of the District of Columbia has the authority to institute such suit and collect such taxes shall be conclusive proof of such authority.

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(a) Any state, acting through its lawfully authorized officials, shall have the right to sue in the Superior Court of the District of Columbia to recover any tax lawfully due and owing to it in any case in which such reciprocal right is accorded to the District of Columbia by such state, whether such right is granted by statutory authority or as a matter of comity.

(b) The certificate of the secretary of state, or of any other authorized official, of such state, or any subdivision thereof, to the effect that the official instituting a suit authorized under subsection (a) of this section for collection of taxes in the Superior Court of the District of Columbia has the authority to institute such suit and collect such taxes shall be conclusive proof of such authority.