direct tax

A tax that is imposed on property, as distinguished from a tax on a right or privilege.

• A direct tax is presumed to be borne by the person upon whom it is assessed, and not “passed on” to some other person. Ad valorem and property taxes are direct taxes. [Cases: Internal Revenue 3059–3064; Taxation 1. C.J.S. Internal Revenue § 4; Taxation §§ 1–3, 5–6.]

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词条贡献者

法律翻译William，毕业于法国一流的高级翻译学院，擅长翻译有关农业和食品领域的法律文件。