§ 28c

At the request of the commissioner, the attorney general may bring suit, in the name of the commonwealth, in the appropriate court of any other state to collect any tax legally due the commonwealth; and any political subdivision of the commonwealth or the appropriate officer thereof, acting in its behalf, may bring suit in the appropriate court of any other state to collect any tax legally due to such political subdivision.\nThe courts shall recognize and enforce liabilities for taxes similar to the taxes imposed by the commonwealth and lawfully imposed by any other state, or political subdivision thereof, which extends a like comity to the commonwealth, and the duly authorized officer of any other state, or political subdivision thereof, may sue for the collection of such taxes in the courts of the commonwealth. A certificate by the secretary of state of such other state that the officer suing for the collection of such a tax is duly authorized to collect the same shall be conclusive proof of such authority. A certificate by the commissioner of revenue that the tax of such other state or political subdivision thereof is similar to a tax imposed by the commonwealth

l be conclusive proof of such authority. A certificate by the commissioner of revenue that the tax of such other state or political subdivision thereof is similar to a tax imposed by the commonwealth shall be prima facie evidence of such similarity.\nFor the purposes of this section, the words ''tax'' and ''taxes'' shall include interest and penalties due under any taxing statute, and liability for such interest or penalties, or both, due under a taxing statute of another state, or political subdivision thereof, shall be recognized and enforced by the courts of the commonwealth to the same extent that the laws of such other state permit the enforcement in its courts of liability for such interest or penalties, or both, due under the tax laws of the commonwealth, or any political subdivision thereof.