Los tribunales de Puerto Rico reconocerán y ejecutarán la responsabilidad contributiva proveniente de cualesquiera contribuciones adeudadas por cualquier persona, natural o jurídica, legalmente impuestas a virtud de las leyes de cualquier estado, siempre que igual reconocimiento se haga por ley de tal estado a las contribuciones impuestas por el Estado Libre Asociado de Puerto Rico. Por la presente se autoriza al jefe del ejecutivo de cualquier estado a entablar la acción correspondiente ante los tribunales de Puerto Rico.
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