Tex. Tax Code § 151.615 — TAX SUIT COMITY

A court of this state shall recognize and enforce a liability for a sales or use tax lawfully imposed by another state if the other state extends a like comity to this state. Acts 1981, 67th Leg., p. 1582, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES