As used in §§ 341—343 of this title, the following terms shall have the following meanings:(a) State. — Means any state, territory or possession of the United States of America.(b) Taxes. — Shall include taxes, penalties, interest, fines, surcharges, and license fees. History —Apr. 5, 1952, No. 26, p. 64, § 3.
Puerto Rico Legal Code