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<h1>Article 26: States Assist Each Other in Tax Collection, Revenue Claims Include Taxes, Interest, Penalties, with Limitations.</h1> Article 26 of the Double Tax Avoidance Agreement between the Contracting States outlines mutual assistance in tax collection. It defines 'revenue claim' as any tax-related amount, including interest and penalties, owed to the states or their subdivisions. When a revenue claim is enforceable, one state can request the other to collect it as if it were its own. Conservancy measures can also be requested. The article specifies that such claims do not gain priority or time limits in the assisting state. Legal challenges to the claims cannot be made in the assisting state, and assistance is not obligatory if it conflicts with local laws or public policy.