taxpayerglossary / TAXPAYER taxpayer. One who pays or is subject to a tax. [Cases: Internal Revenue 3560; Taxation 57, 1011. C.J.S. Internal Revenue §§ 17, 70, 87, 362; Taxation§§ 4, 79, 85, 1701.] 词条贡献者 法律翻译Vivian,毕业于美国顶尖的翻译学院,专注翻译各类与水利资源有关的法律文件。