For purposes of this subchapter:
(1) The term “taxes” means:
(A) Any tax assessment lawfully made, whether based upon a return or any other disclosure of the taxpayer or upon the information and belief of the taxing authority involved;
(B) Any penalty lawfully imposed pursuant to any law, ordinance, or regulation which imposes a tax; or
(2) The term “state” means any of the several states, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Marianas, Guam, the Virgin Islands, American Samoa, the Trust Territory of the Pacific Islands, and any other territory or possession of the United States.
1981 Ed., § 47-433.
1973 Ed., § 47-343.