The courts of Puerto Rico shall acknowledge and execute the tax liability arising from any taxes owed by any natural or [juridical] person, which have been legally levied by virtue of the laws of any state, provided the same acknowledment is accorded by law of such state to the taxes levied by the Commonwealth of Puerto Rico. The chief executive of any state is hereby authorized to bring the pertinent action before the courts of Puerto Rico. History —Apr. 5, 1952, No. 26, p. 64, § 1.
Puerto Rico Legal Code