§ 104

(a) The courts of this State shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state or the District of Columbia which extends a like comity in respect of the liability for taxes lawfully imposed by the laws of this State. (b) The officials of such other states or the District of Columbia are authorized to bring action in the courts of this State for the collection of such taxes and the certification of the secretary of state of such other state or comparable official in the District of Columbia that such officials have the authority to collect the taxes so to be collected by such action shall be conclusive proof of that authority. (c) The term 'taxes' as herein referred to shall mean taxes similar to those imposed under this article, together with all lawful interest charges and penalties added thereto.30 Del. C. 1953, § 104; 54 Del. Laws, c. 180.;