This section outlines Pennsylvania's recognition and enforcement of tax liabilities imposed by other states, including interest and penalties. It also details procedural rules for civil trials, motions, and the commencement and termination of trials within the state. The law emphasizes cooperation and consistency in legal and tax matters across state lines.
Yes, Pennsylvania courts recognize and enforce liabilities for taxes lawfully imposed by other states or their political subdivisions, including interest and penalties.
Yes, a duly authorized officer from another state can sue for tax collection in Pennsylvania courts, provided they have certification of authority from the Secretary of State.
Procedures, motions, and other trial-related matters are conducted according to general rules prescribed by law, including trial de novo and certiorari proceedings.
The trial of a civil action or proceeding is deemed to commence at the time specified by law, typically when the complaint is filed or the trial begins.