Surcharge as an additional tax augments the primary levy; its legal effect depends on statutory context. Surcharge is an additional charge or "additional tax" imposed over the main levy; its legal character, incidence, recovery and method of determination ... Summary
Surcharge as an additional tax augments the primary levy; its legal effect depends on statutory context.
Surcharge is an additional charge or "additional tax" imposed over the main levy; its legal character, incidence, recovery and method of determination depend on the particular statutory wording and scheme that creates it.
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