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.