Section 13683 Of Article 5. Miscellaneous From California Revenue And Taxation Code >> Division 2. >> Part 8. >> Chapter 7. >> Article 5.
13683
. The Controller may bring suits in the courts of other states
to collect estate taxes payable under this part. An official of
another state which extends a like comity to this state may sue for
the collection of similar taxes in the courts of this state. A
certificate by the secretary of state of another state, under the
great seal of that state, that an official thereof has authority to
collect its estate or other transfer taxes is conclusive evidence of
the authority of that official in any suit for the collection of
those taxes in any court of this state.