double taxation

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double taxation

n. taxation of the same property for the same purpose twice in one year. This is generally prohibited if it occurs through such circumstances as transfer of property which has been taxed once and then the tax is imposed on a new owner. However, if all property in a jurisdiction is taxed twice in the same year, it is legal since not discriminatory or unfair.

References in periodicals archive ?
For example, if I pay a plumber from my after-tax funds to unclog a pipe, he cannot claim that he is being double taxed when he pays taxes on his receipts because I have previously paid taxes on the funds from which I paid him.
Should a prior state, partial-year return be filed with a credit on the California return for the tax paid to the prior state on double taxed income?