tax anticipation note

A short-term obligation issued by state or local governments to finance current expenditures and that usu. matures once the local government receives individual and corporate tax payments. — Abbr. TAN. [Cases: Municipal Corporations 908. C.J.S. Municipal Corporations §§ 1646, 1652.]

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词条贡献者

双语律师Andrew，欧洲名校国际税法专业，擅长翻译各类与国际税法相关的法律文件。