severance taxglossary / 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.] 词条贡献者 资深译员Betty,知名法学院国际金融法专业,擅长翻译各类与并购业务相关的法律文件。
severance tax severance tax, 开采税, 采掘税 severance tax 〈美〉采掘税;开采税 指对自然资源,如木材、石油、天然气等的生产或开采而征收的税,一般以提炼出来的产品的价值或数量为标准征税,这种税也适用于在一州内对毛皮的征税。