1. As used in P.L.1973, c.367 (C.54:50-12 et seq.):
a. "taxes" means all taxes, fees, penalties, and interest owing under any State tax law;
b. "foreign corporation" means any corporation other than a domestic corporation which is subject to taxation under any State tax law;
c. "business entity" means a corporation, partnership or limited liability company, whether organized under the laws of this State or under the laws of any other state or foreign jurisdiction, which is subject to taxation under any State tax law.