TAXPAYERS’ LISTS

taxpayers’ lists

taxpayers’ lists. Written exhibits required of taxpayers in some taxing districts, listing all property owned by them and subject to taxation, used as a basis for assessment and valuation. Cf. ROLL(2). [Cases: Taxation 328, 366. C.J.S. Taxation §§ 483, 535–536, 541, 544.]

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taxpayer’s lists

glossary / TAXPAYERS' LISTS, 纳税申报表

taxpayer’s lists 纳税申报表指在特定日期或期间内交给征税人的书面单据，列明纳税人所有的及应纳税的财产，以作为征税估值的依据。 (→roll)

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