special tax

special tax
special tax n: a tax levied to fund a particular government project or program

Merriam-Webster’s Dictionary of Law. . 1996.

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  • special tax bonds or notes — Municipal securities that are repaid solely from specific taxes. These taxes are typically excise taxes imposed upon purchases of items such as gasoline, tobacco products, or liquor. Only the revenue collected from that specific tax is available… …   Financial and business terms

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  • South Dakota Special Tax Division — The Department of Liquor Control is a South Dakota state government agency which is responsible for licensing certain operations and for collecting certain state taxes. These taxes include cigarette excise, estate, bank franchise, ore, energy… …   Wikipedia

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  • special — spe·cial adj 1: distinguished by some unusual quality special circumstances justifying an award of attorney s fees 2: relating to a single thing or class of things: having an individual character or trait owed them a special duty not owed to the… …   Law dictionary

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