stamp tax

A tax imposed by requiring the purchase of a revenue stamp that must be affixed to a legal document (such as a deed or note) before the document can be recorded.

— Also termed documentary-stamp transfer tax. [Cases: Internal Revenue 4390–4409.]

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词条贡献者

双语律师Denise，知名法学院国际私法专业，擅长翻译各类与国际争议解决相关的法律文件。