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.A tax, often a flat rate, potentially imposed on corporations and higher-income individuals to ensure that those taxpayers do not avoid too much (or all) income-tax liability by legitimately using exclusions, deductions, and credits. — Abbr. AMT. — Also termed minimum tax. [Cases: Internal Revenue 3550. C.J.S. Internal Revenue §§ 358–361.] [Blacks Law 8th]

[Cases: Theaters and Shows 3. C.J.S. Entertainment and Amusement; Sports§§ 18–19, 22, 25–37.] A tax imposed proportionally on the value of something (esp. real property), rather than on its quantity or some other measure. [Cases: Taxation 1. C.J.S. Taxation §§ 1–3, 5–6.] “[A]n ad valorem tax is a tax of a fixed proportion of the…

A tax imposed as part of the price of being admitted to a particular event [Blacks Law 8th]

tax,n. A monetary charge imposed by the government on persons, entities, transactions, or property to yield public revenue. • Most broadly, the term embraces all governmental impositions on the person, property, privileges, occupations, and enjoyment of the people, and includes duties, imposts, and excises. Although a tax is often thought of as being pecuniary in…

tarnishment.Trademarks. A form of dilution that occurs when a trademark’s unauthorized use degrades the mark and diminishes its distinctive quality. Cf. BLURRING. [Cases: Trade Regulation 366. C.J.S. Trade-Marks, Trade-Names, and Unfair Competition § 79.] [Blacks Law 8th]

Tariff Act of 1930.See SMOOT–HAWLEY TARIFF ACT. [Blacks Law 8th]

A rate schedule established by two or more carriers covering shipments between places requiring the use of facilities owned by those carriers. [Cases: Carriers 193. C.J.S. Carriers § 482.] [Blacks Law 8th]

306. C.J.S. Telegraphs, Telephones, Radio, and Television §§ 73, 77, 81.] 4. A schedule listing the rates charged for services provided by a public utility, the U.S. Postal Service, or a business (esp. one that must by law file its rates with a public agency). [Cases: Public Utilities 119.1.] 5. A scale of sentences and…

A tariff enacted solely or primarily to raise revenue. tariff exterior commun.[French] See common external tariff. A fee that a public utility or telecommunications company may assess for its services. • The tariffs that a provider may charge are limited by statute. [Cases: Public Utilities 119.1;

protective tariff.A tariff designed primarily to give domestic manufacturers economic protection against price competition from abroad, rather than to generate revenue. retaliatory tariff.A tariff imposed to pressure another country into removing its own tariffs or making trade concessions. [Blacks Law 8th]