commutation tax

1. A combination of two or more taxes that is or can be substituted for
something else that could be imposed, such as a demand for other taxes or the performance of
personal services. • For example, an excise or franchise tax may be combined with a local tax in
floor tax.A tax imposed on distilled spirits stored in a warehouse. [Cases: Internal Revenue
4314. C.J.S. Internal Revenue § 597.]
[Blacks Law 8th]