Arizona § 42-1053 - Recognition and enforcement of other states' taxes
Full text of Arizona Arizona Revised Statutes § 42-1053 — Recognition and enforcement of other states' taxes, with citation guidance and answers to common questions.
§ 42-1053. Recognition and enforcement of other states' taxes
A. The officials of states which extend a comity to this state in authorizing suits as provided for in section 42-1052 may sue for the collection of such taxes in the courts of this state. A certificate issued by the secretary of state under the great seal of the state that such officers have authority to collect the tax is conclusive evidence of such authority.
B. The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivision thereof, which extends such comity to this state.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-1053
What does Arizona Revised Statutes § 42-1053 cover?
Section 42-1053 ("Recognition and enforcement of other states' taxes") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-1053?
A common citation format is "Arizona Revised Statutes § 42-1053" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-1053 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.