IC 6-8-8
    Chapter 8. Reciprocal Full Faith and Credit Taxation Act

IC 6-8-8-1
Suits to enforce tax liability; "taxes" defined
    Sec. 1. (a) Any state of the United States of America or anypolitical subdivision thereof shall have the right to sue in the courtsof Indiana to recover any tax which may be owing to it when thesame right is accorded to the state of Indiana and its politicalsubdivisions by such state, whether such right is granted by statutoryauthority or as a matter of comity.
    (b) The courts of this state shall recognize and enforce the liabilityfor taxes lawfully imposed by the laws of any other state whichextends like comity in respect of the liability for taxes lawfullyimposed by the laws of this state. The officials of such other state areauthorized to bring action in the courts of this state for the collectionof such taxes. The certificate of the secretary of state of such otherstate to the effect that such officials have the authority to collect thetaxes so to be collected by such action shall be conclusive proof ofthat authority.
    (c) The term "taxes" as used in this chapter shall include:
        (1) any and all tax assessments lawfully made, whether they bebased upon a return or other disclosure of the taxpayer, or uponthe information and belief of the taxing authority, or otherwise;
        (2) license fees;
        (3) any and all penalties lawfully imposed pursuant to a taxingstatute;
        (4) interest charges lawfully added to the tax liability whichconstitutes the subject of the action; and
        (5) costs resulting from suits or processes in connectiontherewith.
    (d) The attorney general of this state is empowered to bring actionin the courts of other states to collect taxes legally due this state.
    (e) Whenever a cause of action has accrued under or by virtue ofthe laws of any other state or territory, such cause of action may bebrought in any of the courts of this state, by the person or personsentitled to the proceeds of such cause of action. Provided, however,that such person or persons shall be authorized to bring such actionby 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.

IC 6-8-8-2
Short title
    Sec. 2. This chapter shall be known as The Reciprocal Full Faithand Credit Taxation Act.
(Formerly: Acts 1951, c.180, s.2.) As amended by P.L.2-1988,SEC.39.

IC 6-8-8-3 Conflicting laws
    Sec. 3. All laws in conflict with or in limitation of this chapter aresuperseded by this chapter.
(Formerly: Acts 1951, c.180, s.3.) As amended by P.L.2-1988,SEC.40.