Pennsylvania § 7551 Enforcement of taxes imposed by other states

Pennsylvania Statutes

§ 7551 — Enforcement of taxes imposed by other states

Pennsylvania § 7551

JurisdictionPennsylvania

Title 42JUDICIARY AND JUDICIAL PROCEDURE

PartPART VII

Ch. 75COMMENCEMENT OF ACTIONS

Subch.RECIPROCAL TAX ENFORCEMENT

This text of Pennsylvania § 7551 (Enforcement of taxes imposed by other states) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

42 Pa. Cons. Stat. § 7551 (2026).

Text

(a)General rule.--The courts of this Commonwealth shall recognize and enforce liabilities for taxes lawfully imposed by any other state or any political subdivision thereof, which extends a like comity to this Commonwealth and any political subdivision thereof, and the duly authorized officer of any such state or a political subdivision thereof may sue for the collection of such a tax in the courts of this Commonwealth. A certificate by the Secretary of State of such other state that an officer suing for collection of such a tax is duly authorized to collect the same shall be conclusive proof of such authority.

(b)Interest and penalties.--For the purposes of this section the words "tax" and "taxes" shall include interest and penalties due under any state taxing statute or local ordinanc

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(a) General rule.--The courts of this Commonwealth shall recognize and enforce liabilities for taxes lawfully imposed by any other state or any political subdivision thereof, which extends a like comity to this Commonwealth and any political subdivision thereof, and the duly authorized officer of any such state or a political subdivision thereof may sue for the collection of such a tax in the courts of this Commonwealth. A certificate by the Secretary of State of such other state that an officer suing for collection of such a tax is duly authorized to collect the same shall be conclusive proof of such authority.

(b) Interest and penalties.--For the purposes of this section the words "tax" and "taxes" shall include interest and penalties due under any state taxing statute or local ordinance or resolution. Liability for such interest or penalties, or both, shall be recognized and enforced by the courts of this Commonwealth to the same extent that the laws of such other state permit the enforcement in its courts of liability due under a taxing statute of this Commonwealth or ordinance of any political subdivision thereof.