§ 13-504

# (a)

In this section, “state tax”:

(1) means a tax that is lawfully imposed by another state and is similar to a tax imposed under this article; and

(2) includes interest and penalties on the tax.

# (b)

A court of this State shall recognize and enforce the liability for a state tax if the state that imposes the tax similarly recognizes and enforces the liability for a tax that this State lawfully imposes.

# (c)

# (1)

An official of a reciprocating state may bring an action in a court of this State to collect state taxes.

# (2)

Certification, by the Secretary of State or other comparable official of another state, that an official has authority to collect state taxes is conclusive proof of that authority.