Section 48-2-80. Judicial enforcement of taxes imposed by other states  


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  •    The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by other states which extend like comity to this state.
Ga. L. 1937-38, Ex. Sess., p. 77, § 47; Code 1933, § 91A-262, enacted by Ga. L. 1978, p. 309, § 2.