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Surtax |
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An additional charge on an item that is already taxed. A surtax is a tax on a tax. For example, if a person pays one hundred dollars of tax on one thousand dollars of income, a 5 percent surtax would amount to an additional five dollars. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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31, 2010 and to be replaced by the unified tax tables, rates, surtaxes, exclusion amount and basis step-up rules in effect in 2001. The "relevant tax factor" is defined in subsection 95(1) as an amount equal to one divided by the general tax rate in subsection 123(1) (without taking into account either surtaxes or the general rate reduction percentage). The city has pledged in its indenture to the trustee: the city's receipt of monthly distributions by the county treasurer of county motor vehicle excise surtaxes and county wheel taxes; and 90% of the city's and county's monthly state transportation distributions from the state auditor. |
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