Rev. & Tax. Code, § 30 · . GENERAL PROVISIONS

Rev. & Tax. Code, § 30

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivisions thereof, which extends a like comity to this State.

Notes and commentary — not statutory text

History

Amended by Stats. 1951, Ch. 1381.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=30.
Text hash: sha256 4984c6f7c11d593096abb2b003c715a9cdfb6d04cf37abc092c97b4dfb61113e
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 30. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 17052Printed as Section 30

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.