{"data":{"id":"us-tx/tex.-tax-code-151.615","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.615","heading":"TAX SUIT COMITY.","body":"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.\nActs 1981, 67th Leg., p. 1582, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER K. PROCEDURES FOR COLLECTION OF DELINQUENT TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.615","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"df7118126b82d7940627ce26c332ff9e177b340242f50806d6471276a6ee1bff","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.614","next":"us-tx/tex.-tax-code-151.701"},"notice":"GroundRules: Original legal text. Not legal advice."}