Michigan Compiled Laws, Chapter 600. Revised Judicature Act of 1961 § 600.2915

Sec. 2915. Any state of the United States of America or any political subdivision of any state of the United States has the right to sue in the courts of Michigan to recover any tax which may be owing it, whether or not the tax has been reduced to judgment, when the like right is accorded to the state of Michigan and its political subdivisions by that state, whether the right is granted by statutory authority or as a matter of comity. The attorney general and the appropriate legal officers of the political subdivisions of this state are empowered to bring actions in the courts of other states to collect taxes legally due this state or its political subdivisions.