58.1-14 - Out-of-state tax collections.
§ 58.1-14. Out-of-state tax collections.
Any state of the United States, or any political subdivision thereof, shallhave the right to sue in the courts of Virginia to recover any tax which maybe owing to it when the like right is accorded to the Commonwealth ofVirginia and its political subdivisions by such state, whether such right isgranted by statutory authority or as a matter of comity.
(Code 1950, § 58-1021.1; 1952, c. 323; 1984, c. 675.)