Definitions

As used in this Chapter:

(a)State shall include any state, territory, or possession of the United States, and the District of Columbia.

(b)Tax shall include any and all 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; any and all penalties lawfully imposed pursuant to taxing statute; and any interest charges lawfully added to the tax liability which constitutes the subject of the action.