In this article, unless the context otherwise requires:

1. 1. "State" means the District of Columbia and any state, territory or possession of the United States.

2. 2. "Tax" means:

   1. (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.
   2. (b) Penalties lawfully imposed pursuant to a taxing statute.
   3. (c) Interest charges lawfully added to the tax liability which constitutes the subject of the action.