(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.
SOURCE: GC § 19800.