CHAPTER 323
An Act to amend the Code of Virginia by adding a new section numbered
§ 58-1021.1, relating to out-of-State tax collections. S
[S 389]
Approved March 12, 1952
Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia be amended by adding a new section num-
bered § Oe vat, as follows:
§ 58-1021.1. Out-of-State tax collections.—Any State of the United
States, or any political subdivision thereof, shall have the right to sue in
the courts of Virginia to recover any tax which may be owing to it when
the like right is accorded to the Commonwealth of Virginia and its politica!
subdivisions by such State, whether such right is granted by statutory
authority or as a matter of comity.