Section 40-1-35


Published: 2015

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Section 40-1-35

Section 40-1-35Enforcement of liability for taxes imposed by other states.

The courts of the State of Alabama shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state that extends like comity to the State of Alabama, and the officials of such other state are hereby 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 that such officials have the authority to collect the taxes so to be collected by such action shall be conclusive proof of that authority.



The term "taxes" as used in this section shall include:



(1) Any and all tax assessments lawfully made;



(2) Any and all taxes, including contributions under an unemployment compensation law or other contributions in the nature of a tax, whether such taxes, including contributions, are assessed or not, licenses, and fees;



(3) Any and all penalties lawfully imposed pursuant to a taxing statute; and



(4) Interest charges lawfully added to the tax liability which constitutes the subject of the action.

(Acts 1947, No. 671, p. 513.)