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

译员Bernardine，毕业于英国顶尖的高级翻译学院，专注翻译各种与医疗保健及生命科学有关的法律文件。