stamp tax
Definition
Ad valorem tax or flat tax levied on certain legal transactions such as the transfer (conveyance) of a property (building, copyright, land, patent, securities). Documents evidencing such transactions are recorded and become legally enforceable only if they are stamped to show that the proper amount of tax has been paid. Also called stamp duty.
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stamp tax is in the Corporate, Commercial, & General Law subject.
stamp tax appears in the definition of the following term: stamp duty
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