42-1051. Definitions
In this article, unless the context otherwise requires:
1. " State" means the District of Columbia and any state, territory or possession of the United States.
2. " Tax" means:
(a) Assessments lawfully made, whether based on a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise.
(b) Penalties lawfully imposed pursuant to a taxing statute.
(c) Interest charges lawfully added to the tax liability which constitutes the subject of the action.
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