An Act to permit any State the reciprocal right to sue in the Superior Court of the District of Columbia to recover taxes due such State.
PL 95-387 (S.1103), enacted 09/27/1978

PUBLIC LAW 95-387—SEPT. 27, 1978 
92 STAT. 751 
Public Law 95-387 
95th Congress 
An Act 
To permit any State the reciprocal right to sue in the Superior Court of the 
District of Columbia to recover taxes due such State. 
Be it enacted 5y the Senate and House of Representatives of the 
United States of America in Congress asserribled, That this Act may 
be cited as the "District of Columbia Reciprocal Tax Collection Act". 
SEC. 2. (a) Any State, acting through its lawfully authorized offi-
cials, shall have the right to sue in the Superior Court of the District 
of Columbia to recover any tax lawfully due and owing to it in any 
case in which such reciprocal right is accorded to the District of 
Columbia by such State, whether such right is granted by statutory 
authority or as a matter of comity. 
(b) The certificate of the secretary of state, or of any other author-
ized official, of such State, or any subdivision thereof, to the effect 
that the official instituting a suit authorized under subsection (a) for 
collection of taxes in the Superior Court of the District of Columbia 
has the authority to institute such suit and collect such taxes shall be 
conclusive proof of such authority. 
SEC. 3. (a) In any State, or any subdivision thereof, in which the 
District of Columbia is authorized under the laws of such State to 
bring suit for the purpose of recovering taxes lawfully due and owing 
the District of Columbia, the Corporation Council is authorized to 
bring such suit in the name of the District of Columbia in the courts 
of such State, or any subdivision thereof. 
(b) In connection with any such suit, the Mayor of the District of 
Columbia is authorized to secure professional and other services at 
such rat-es as may be usual and customary for such services in the 
jurisdiction involved. 
SEC. 4. For purposes of this Act: 
(1) The term "taxes" means— 
(A) any tax assessment lawfully made, whether based 
upon a return or any other disclosure of the taxpayer or 
upon the information and belief of the taxing authority 
involved; 
(B) any penalty lawfully imposed pursuant to any law, 
ordinance, or regulation which imposes a tax; or 
(C) any interest charge lawfully added to the tax liability 
which constitutes the subject of any suit brought under 
section 2 or 3. 
Sept. 27, 1978 
[S. 1103] 
District of 
Columbia 
Reciprocal Tax 
Collection Act. 
Definitions. 
92 STAT. 752 
PUBLIC LAW 95-387—SEPT. 27, 1978 
(2) The term "State" means any of the several States, the 
Commonwealth of Puerto Rico, the Commonwealth of the 
Northern Marianas, Guam, the Virgin Islands, American Samoa, 
the Trust Territory of the Pacific Islands, and any other territory 
or possession of the United States. 
^ , ,., 
Approved September 27, 1978. 
.i- "'i 
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LEGISLATIVE HISTORY: 
HOUSE REPORT No. 95-1366 (Comm. on the District of Columbia). 
SENATE REPORT No. 95-228 (Comm. on Governmental Affairs). 
CONGRESSIONAL RECORD: 
Vol. 1123 \ (1977): May 26, considered and passed Senate. 
Vol. 124 (1978): Sept. 12, considered and passed House, amended. 
Sept. 13, Senate concurred in House amendments.