12 Tax collectors also came to be baptized, and they said to him, "Teacher, what must we do?"
Luke 3:12 Cross References - NHEB
Matthew 21:31-32
31 Which of the two did the will of his father?" They said, "The first." Jesus said to them, "Truly I tell you that the tax collectors and the prostitutes are entering into the Kingdom of God before you.
32 For John came to you in the way of righteousness, and you did not believe him, but the tax collectors and the prostitutes believed him. When you saw it, you did not even repent afterward, that you might believe him.
Luke 7:29
29 When all the people and the tax collectors heard this, they declared God to be just, having been baptized with John's baptism.
Luke 15:1-2
Luke 18:13
13 But the tax collector, standing far away, would not even lift up his eyes to heaven, but beat his breast, saying, 'God, be merciful to me, a sinner.'