Illinois Code § 35 ILCS 705/3

For the purposes of this Act, the words "tax" and "taxes" shall
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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 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 the tax laws of this State or any
political subdivision thereof.

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