documentary-stamp transfer tax.See stamp tax

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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 Law 8th]