Law Dictionary Definitions

B.R.abbr.1. Bankruptcy Reporter. — Also abbreviated Bankr. Rep.2.Bancus Regis [Latin “King’s Bench”].3.Bancus Reginae [Latin “Queen’s Bench”]. • This abbreviation has been replaced by the English initials of these courts, K.B. and Q.B.[Blacks Law 8th]

Boyle defense.See GOVERNMENT-CONTRACTOR DEFENSE.[Blacks Law 8th]

Boykin Act.Patents. Hist. A statute, passed after World War II, that extended the U.S. patenting deadlines for citizens of former enemy nations. • A similar measure, the Nolan Act, was passed after World War I. [Blacks Law 8th]

— Also termed proportional tax. Cf. progressive tax; regressive tax. [Cases: Taxation 1281. C.J.S. Taxation §§ 2035–2036.] [Blacks Law 8th]

export tax.A tax levied on merchandise and goods shipped or to be shipped out of a country. flat tax.A tax whose rate remains fixed regardless of the amount of the tax base. • Most sales Black’s Law Dictionary (8th ed. 2004)

A tax levied on profits that are beyond a business’s normal profits. • This type of tax is usu. imposed only in times of national emergency (such as war) to discourage profiteering. [Cases: Internal Revenue 4130–4136. C.J.S. Internal Revenue § 670.] excise lieu property tax.A tax on the gross premiums received and collected by designated…

.A tax imposed on the transfer of property by will or by intestate succession. — Also termed death tax; death duty. Cf. inheritance tax. [Cases: Internal Revenue 4145; Taxation 856.1. C.J.S. Internal Revenue §§ 500–502; Taxation §§ 1783–1785, 1792.] estimated tax.A tax paid quarterly by a taxpayer not subject to withholding (such as a self-employed…

. erroneous tax. 1. A tax levied without statutory authority. [Cases: Taxation 498, 536, 608(2). C.J.S. Social Security and Public Welfare § 208; Taxation§§ 801–804, 915, 1093.] 2. A tax on property not subject to taxation. 3. A tax levied by an officer who lacks authority to levy the tax. Also termed illegal tax. [Blacks…

.A tax that is imposed on property, as distinguished from a tax on a right or privilege. • A direct tax is presumed to be borne by the person upon whom it is assessed, and not “passed on” to some other person. Ad valorem and property taxes are direct taxes. [Cases: Internal Revenue 3059–3064; Taxation…

. 1. See estate tax. 2. See inheritance tax. delinquent tax.A tax not paid when due. [Cases: Internal Revenue 4827; Taxation 526, 903, 906.20, 1096, 1331. C.J.S. Internal Revenue §§ 725–726; Taxation §§ 883–884, 1777–1778, 1976, 1978–1981, 2055.] [Blacks Law 8th]