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.]

---

词条贡献者

译者Anne，毕业于亚洲顶尖的高级翻译学院，擅长翻译各种与投资顾问法联邦及地方注册相关的法律文件。