tax

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tax

n. a governmental assessment (charge) upon property value, transactions (transfers and sales), licenses granting a right, and/or income. These include Federal and state income taxes, county and city taxes on real property, state and/or local sales tax based on a percentage of each retail transaction, duties on imports from foreign countries, business licenses, Federal tax (and some states' taxes) on the estates of persons who have died, taxes on large gifts, and a state "use" tax in lieu of sales tax imposed on certain goods bought outside of the state. (See: income tax, estate tax, gift tax, use tax, unified estate and gift tax, franchise tax)

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.

tax

a levy made by national or local government to pay for services provided by public bodies. There is no inherent power in the Crown to raise money in this way; express provision must be made by statute. Changes to tax law are made annually in the Finance Act(s); periodically the law is consolidated, as for example in the Income and Corporation Taxes Act 1988 or the Taxation of Chargeable Gains Act 1992. See TAXATION.
Collins Dictionary of Law © W.J. Stewart, 2006
References in periodicals archive ?
Tax officials ("taxers") are fond of telling us taxpayers ("taxees") that they have built a level playing field so we all contribute fairly to the great pools of money that water our thirsty government.
Federal Reserve Chairman Ben Bernanke stated as much when Congressman Ron Paul (R-Texas) accused him of being "probably the biggest taxer in the country." Bernanke replied: "Congressman, I couldn't agree with you more that inflation is a tax, and that inflation is too high."
But Johnson said that Spartz, a Democrat, is "by no means a big taxer," and that the board first proposed the increase to keep up with the rate of inflation.
A cessor, incidentally, wasn't a "taxer" per se, according to the OED, but rather a tax assessor.
And if inflation suddenly rockets out of control along with rising interest rates -perhaps under a new prime minister who is an obsessive taxer but astonishingly prodigal with our money -and the property market crashes, what happens to all this debt?
Cocteau, que l'on ne peut pourtant pas taxer de reactionnaire, n'avait peut-etre pas tort lorsqu'il parlait en 1942, c'est-a-dire en pleine periode de transition -- encore une et non des moindres --, de la force et de l'actualite de l'oeuvre de Barres.
Rigel bought the facility for $300,000 11 years ago from Leonard and Miriam Hasson, Sheldon and Myrna Taxer and Bruce and Glenna Leipzip.
The raid, which was part of Operation Taxer, happened at the Canal Club, Broad Street, in the town centre during the early hours of yesterday and involved 50 officers.
Soucieux de restreindre le champ de l'activite municipale, les partisans de la premiere option voudront, en regle generale, confiner la municipalite a ses fonctions traditionnelles de protection et de services a la propriete et ne lui reconnaitre que le droit de taxer en fonction des benefices recus.
Les scientifiques marocains ne derogent pas de la regle pour taxer les reseaux sociaux de [beaucoup moins que]drogues[beaucoup plus grand que], qui affectent les usagers qui en abusent, appelant a une utilisation rationnelle et moderee de ces reseaux.
Pour le moment, on le fait a titre gracieux, puis on le fera taxer a un prix symbolique.