Montana Code 39-51-1306. Reciprocity with other states for collection of unpaid taxes
39-51-1306. Reciprocity with other states for collection of unpaid taxes. (1) The courts of this state shall recognize and enforce liabilities for unemployment taxes and any other special assessments imposed by other states that extend a like comity to this state.
Terms Used In Montana Code 39-51-1306
- Department: means the department of labor and industry provided for in Title 2, chapter 15, part 17. See Montana Code 39-51-201
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- State: includes , in addition to the states of the United States of America, the District of Columbia, Puerto Rico, the Virgin Islands, and Canada. See Montana Code 39-51-201
- Statute: A law passed by a legislature.
- Taxes: means contributions and assessments required under this chapter but does not include penalties or interest for past-due or unpaid contributions or assessments. See Montana Code 39-51-201
(2)The department may sue in the courts of any other jurisdiction that extends comity to collect unemployment taxes, penalties, and interest due this state. The officials of other states that by statute or otherwise extend a like comity to this state may sue in the courts of this state to collect the taxes and any other special assessments and interest and penalties, if any, due that state. In any case brought for another state, the administrator may through the administrator’s attorney institute and conduct the suit for the other state.
(3)Venue of proceedings under this section must be the same as for actions to collect delinquent taxes, penalties, and interest due under this chapter.
(4)A certificate by the secretary of any state under the great seal of that state attesting the authority of the official to collect unemployment insurance taxes and any other special assessments, penalties, and interest is conclusive evidence of that authority.