{"data":{"id":"us-oh/ohio-rev.-code-2307.45","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 2307.45","heading":"Reciprocity in enforcing tax statutes.","body":"The courts of this state shall recognize and enforce statutes concerning taxation constitutionally imposed by other states that extend like comity.","path":["Title 23 Courts-Common Pleas","Chapter 2307 Civil Actions"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-2307.45","current_through":"1982-09-21 (House Bill 379 - 114th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:30Z","sha256":"c44c76b24dd093d1efd5f4984422559059108ef417a325484d3d7d7f3982294b","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-2307.44","next":"us-oh/ohio-rev.-code-2307.46"},"notice":"GroundRules: Original legal text. Not legal advice."}