severance tax

A tax imposed on the value of oil, gas, timber, or other natural resources extracted from the earth. [Cases: Logs and Logging 4; Mines and Minerals 87. C.J.S. Logs and Logging § 26; Mines and Minerals §§ 334, 373–374.]

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词条贡献者

法律翻译Jessie，在一家亚洲一流律师事务所的北京办公室担任全职法律翻译，擅长翻译有关港口、铁路、公路与海运的法律文件。