§ 6-8-8-1 — Suits to enforce tax liability; "taxes" defined

Indiana § 6-8-8-1

• Jurisdiction: Indiana
• Art. 8: MISCELLANEOUS
• Ch. 8: Reciprocal Full Faith and Credit Taxation Act

Text

(a) Any state of the United States of America or
any political subdivision thereof shall have the right to sue in the courts
of Indiana to recover any tax which may be owing to it when the same
right is accorded to the state of Indiana and its political subdivisions by
such state, whether such right is granted by statutory authority or as a
matter of comity.
(b) 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 to the effect
that such officials have the authority to collect the taxes so to be
collected by such action shall be conclusive proof of that authority.
(c) The term "taxes" as used in this chapter shall include:
(1) any and all tax assessments lawfully made, whether they be
based upon a return or other disclosure of the taxpayer, or upon
the information and belief of the taxing authority, or otherwise;
(2) license fees;
(3) any and all penalties lawfully imposed pursuant to a taxing
statute;
(4) interest charges lawfully added to the tax liability which
constitutes the subject of the action; and
(5) costs resulting from suits or processes in connection therewith.
(d) The attorney general of this state is empowered to bring action
in the courts of other states to collect taxes legally due this state.
(e) Whenever a cause of action has accrued under or by virtue of the
laws of any other state or territory, such cause of action may be brought
in any of the courts of this state, by the person or persons entitled to the
proceeds of such cause of action. Provided, however, that such person
or persons shall be authorized to bring such action by the laws of the
state or territory where the cause of action accrued.
Formerly: Acts 1951, c.180, s.1. As amended by P.L.2-1988,
SEC.38.