Indiana Code — Title 6 (Taxation)
IC 6-8-8-1
Suits to enforce tax liability; "taxes" defined
Sec. 1. (a) Any state of the United States of America or any political subdivision thereof shall have the right to sue in the courts of Indiana to recover any tax which may be owing to it when the same right is accorded to the state of Indiana and its political subdivisions by such state, whether such right is granted by statutory authority or as a matter of comity.
(b) The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends like comity in respect of the liability for taxes lawfully imposed by the laws of this state. The officials of such other state are 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 to the effect that such officials have the authority to collect the taxes so to be collected by such action shall be conclusive proof of that authority.
(c) The term "taxes" as used in this chapter shall include:
# (1)
any and all tax assessments lawfully made, whether they be based upon a return or other disclosure of the taxpayer, or upon the information and belief of the taxing authority, or otherwise;
# (2)
license fees;
# (3)
any and all penalties lawfully imposed pursuant to a taxing statute;
# (4)
interest charges lawfully added to the tax liability which constitutes the subject of the action; and
# (5)
costs resulting from suits or processes in connection therewith.
(d) The attorney general of this state is empowered to bring action in the courts of other states to collect taxes legally due this state.
(e) Whenever a cause of action has accrued under or by virtue of the laws of any other state or territory, such cause of action may be brought in any of the courts of this state, by the person or persons entitled to the proceeds of such cause of action. Provided, however, that such person or persons shall be authorized to bring such action by 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.
Amendment history
Formerly: Acts 1951, c.180, s.1. As amended by P.L.2-1988, SEC.38.
Source: view the official text
Nearby sections (25 sections)
- 6-8-1-18 · Tax additional to all other taxes
- 6-8-1-19 · Amount collected from tax; failure of collecting trustee to…
- 6-8-1-20 · Repealed
- 6-8-1-21 · Repealed
- 6-8-1-22 · Repealed
- 6-8-1-23 · Record keeping violations; offenses
- 6-8-1-24 · Evasion of tax; offenses
- 6-8-1-25 · Repealed
- 6-8-1-26 · Repealed
- 6-8-1-27 · Disposition of revenues
- 6-8-1-28 · Reversion of oil and gas fund
- 6-8-5-1 · Qualifying bonds, notes, warrants, or other evidences of
- 6-8-8-1 · Suits to enforce tax liability; "taxes" defined
- 6-8-8-2 · Short title
- 6-8-8-3 · Conflicting laws
- 6-8-11-0.1 · Application of chapter
- 6-8-11-1 · "Deductible"
- 6-8-11-2 · "Dependent"
- 6-8-11-3 · "Eligible medical expense"
- 6-8-11-4 · "Employee"
- 6-8-11-5 · "Higher deductible"
- 6-8-11-6 · "Medical care savings account" or "account"
- 6-8-11-7 · "Medical care savings account program"
- 6-8-11-8 · "Qualified higher deductible health plan"
- 6-8-11-9 · Powers and duties of employer