ยง 903. Interest and penalties. For the purposes of this article, 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 a political
subdivision thereof, shall be recognized and enforced by the courts of
this state 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 a taxing statute of this state or a
political subdivision thereof.