§ 42.1051

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.