excise lieu property tax
excise lieu property tax 保险执照税；保险许可证税 对经批准或许可经营业务的各类保险公司收到的保险费总额所征收的税。
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excise lieu property tax
A tax on the gross premiums received and collected by designated classes of insurance companies. [Cases: Taxation 140. C.J.S. Taxation §§ 217–218.]
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