The rights granted by Sections 27-75-5 and 27-75-7 shall apply to all taxes owing to such other state or its political subdivision or District of Columbia, as mentioned therein, which may be or become owing to it both before and after May 1, 1954.
Right to sue shall apply to all taxes owing
Miss. Code Ann. § 27-75-9, under Reciprocal Collection of Taxes.
Miss. Code Ann. § 27-75-9