The following excerpt is from Her Majesty Queen in Right of Province of British Columbia v. Gilbertson, 597 F.2d 1161 (9th Cir. 1979):
11 Milwaukee County v. White Co., 296 U.S. 268, 56 S.Ct. 229, 80 L.Ed. 220 (1935), only decided that the full faith and credit clause required that the states recognize Judgments for taxes by other states. It left undecided whether one state must enforce the revenue laws of another state. 296 U.S. at 275, 56 S.Ct. 229. This is the question to which these various reciprocal tax collection statutes are addressed.
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