- Levy
- To impose a tax. To tax someone, or to put a tax on something.
- Like-Kind Exchange
- A nontaxable or tax-deferred trade of similar properties.
- Local Tax
- A tax charged by a local government, such as a city or county.
- Luxury Tax
- An indirect tax, targeted at the wealthy, attached to certain
expensive, nonessential goods or services such as sports cars or
jewelry.
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