Reciprocal enforcement of tax statutes

N.D. Cent. Code § 31-09-01.1
in effect
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31-09-01.1. Reciprocal enforcement of tax statutes The courts of this state shall recognize and enforce statutes concerning taxation constitutionally imposed by other states that extend like comity.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t31c09.pdf#nameddest=31-09-01p1Fetched: 10/16/2026