stamp tax

stamp tax
In the narrow but generally accepted sense of the term, a tax charged on written instruments as such, collected by means of stamps impressed or affixed to the instrument charged, the latter being important in the enforcement of legal rights. 23 Am J2d Deeds § 21; 49 Am J1st Stamp T § 2. In the broad sense, any tax collected by requiring the affixing of stamps to an article, such stamps to be obtained from the tax or revenue office. See revenue stamps.

Ballentine's law dictionary. . 1998.

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  • documentary stamp tax — See stamp taxes …   Ballentine's law dictionary

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