(35 ILCS 705/2) (from Ch. 120, par. 882)
Sec. 2.
The courts of this State shall recognize and enforce
liabilities for taxes lawfully imposed by any other state of the United
States, or a political subdivision of any such state, which state
extends a like comity to this State, and the duly authorized officer or
agency of any such other state, or political subdivision thereof, may
sue for the collection of such taxes in the courts of this State.
A certificate by the Secretary of State of such other state that the
officer or agency suing for the collection of such a tax is duly
authorized to collect the same shall be conclusive proof of such
authority.
(Source: Laws 1967, p. 1770.)
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