42-1053. Recognition and enforcement of other
states' taxes


A. The officials of states which extend a comity to this state in authorizing suits
as provided for in section 42-1052 may sue for the collection of such taxes in the courts
of this state. A certificate issued by the secretary of state under the great seal of
the state that such officers have authority to collect the tax is conclusive evidence of
such authority.


B. The courts of this state shall recognize and enforce liabilities for taxes
lawfully imposed by any other state, or the political subdivision thereof, which extends
such comity to this state.