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. 421051