Montana § 39-51-1306 Reciprocity With Other States For Collection Of Unpaid Taxes

Montana Statutes

§ 39-51-1306 — Reciprocity With Other States For Collection Of Unpaid Taxes

Montana § 39-51-1306

Title 39LABOR

Ch. 51UNEMPLOYMENT INSURANCE

Part 13Unpaid Contributions

This text of Montana § 39-51-1306 (Reciprocity With Other States For Collection Of Unpaid Taxes) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 39-51-1306 (2026).

Text

39-51-1306 . Reciprocity with other states for collection of unpaid taxes.

(1)The courts of this state shall recognize and enforce liabilities for unemployment taxes and any other special assessments imposed by other states that extend a like comity to this state.

(2)The department may sue in the courts of any other jurisdiction that extends comity to collect unemployment taxes, penalties, and interest due this state. The officials of other states that by statute or otherwise extend a like comity to this state may sue in the courts of this state to collect the taxes and any other special assessments and interest and penalties, if any, due that state. In any case brought for another state, the administrator may through the administrator's attorney institute and conduct the suit for the ot

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39-51-1306 . Reciprocity with other states for collection of unpaid taxes. (1) The courts of this state shall recognize and enforce liabilities for unemployment taxes and any other special assessments imposed by other states that extend a like comity to this state.
(2) The department may sue in the courts of any other jurisdiction that extends comity to collect unemployment taxes, penalties, and interest due this state. The officials of other states that by statute or otherwise extend a like comity to this state may sue in the courts of this state to collect the taxes and any other special assessments and interest and penalties, if any, due that state. In any case brought for another state, the administrator may through the administrator's attorney institute and conduct the suit for the other state.
(3) Venue of proceedings under this section must be the same as for actions to collect delinquent taxes, penalties, and interest due under this chapter.
(4) A certificate by the secretary of any state under the great seal of that state attesting the authority of the official to collect unemployment insurance taxes and any other special assessments, penalties, and interest is conclusive evidence of that authority.

Legislative History

En. Subd. (b), Sec. 14, Ch. 137, L. 1937; amd. Sec. 5, Ch. 137, L. 1939; amd. Sec. 8, Ch. 164, L. 1941; amd. Sec. 1, Ch. 36, L. 1969; amd. Sec. 1, Ch. 105, L. 1975; amd. Sec. 25, Ch. 368, L. 1975; amd. Sec. 1, Ch. 386, L. 1977; R.C.M. 1947, 87-136(2); amd. Sec. 2, Ch. 57, L. 1979; amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 17, Ch. 373, L. 1991; amd. Sec. 1533, Ch. 56, L. 2009.