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.]

---

词条贡献者

资深译员Bryan，毕业于美国一流的翻译学院，专注翻译各种与贸易与海关有关的法律文件。