{"data":{"id":"us-dc/d.c.-code-47-433","jurisdiction":"us-dc","citation":"D.C. Code § 47-433","heading":"Definitions.","body":"For purposes of this subchapter:\n\n(1)\nThe term “taxes” means:\n(A)\nAny 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;\n(B)\nAny penalty lawfully imposed pursuant to any law, ordinance, or regulation which imposes a tax; or\n(C)\nAny interest charge lawfully added to the tax liability which constitutes the subject of any suit brought under § 47-431 or § 47-432.\n\n(2)\nThe 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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 4. Collection and Disbursement of Taxes.","Subchapter III. Reciprocal Recovery of Taxes."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-433","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"69045e5eeb188bd5f1a36c3c77bc14859e8e56a65757f1f557c2f00d6a144c5d","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-432","next":"us-dc/d.c.-code-47-441"},"notice":"GroundRules: Original legal text. Not legal advice."}