taxable situs

taxable situs
The location where charges may be levied upon personal property by a government, pursuant to provisions of its tax laws.

Dictionary from West's Encyclopedia of American Law. 2005.


taxable situs
The location where charges may be levied upon personal property by a government, pursuant to provisions of its tax laws.

Short Dictionary of (mostly American) Legal Terms and Abbreviations.

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Look at other dictionaries:

  • situs — /saytas/ Lat. Situation; location; e.g. location or place of crime or business. Site; position; the place where a thing is considered, for example, with reference to jurisdiction over it, or the right or power to tax it. It imports fixedness of… …   Black's law dictionary

  • Home Port Doctrine — The Home Port Doctrine is a principle of United States law resulting from the Foreign Commerce Clause of the Constitution. It establishes that no state or local government can impose a property tax on commerce having its home port in another… …   Wikipedia

  • business — Employment, occupation, profession, or commercial activity engaged in for gain or livelihood. Activity or enterprise for gain, benefit, advantage or livelihood. Union League Club v. Johnson, 18 Cal.2d 275, 108 P.2d 487, 490. Enterprise in which… …   Black's law dictionary

  • business — Employment, occupation, profession, or commercial activity engaged in for gain or livelihood. Activity or enterprise for gain, benefit, advantage or livelihood. Union League Club v. Johnson, 18 Cal.2d 275, 108 P.2d 487, 490. Enterprise in which… …   Black's law dictionary

  • intangible property — Rights not related to physical things, being merely relationships between persons, natural or corporate, which the law recognizes by attaching to them certain sanctions enforceable in the courts. Curry v McCanless, 307 US 357, 83 L Ed 1339, 59 S… …   Ballentine's law dictionary

  • Controlled Foreign Corporation — Taxation An aspect of fiscal policy …   Wikipedia

  • property — prop·er·ty n pl ties [Anglo French propreté proprieté, from Latin proprietat proprietas, from proprius own, particular] 1: something (as an interest, money, or land) that is owned or possessed see also asset, estate, interest …   Law dictionary

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