One who has paid a tax. One who pays taxes regularly. One who pays under protest an income tax due from another with the view to minimizing possible liability is a taxpayer and as such entitled to the benefit of a statute authorizing the recovery back of any sum in any manner wrongfully collected. Parsons v Anglim (Ca9 Cal) 143 F2d 534, 154 ALR 153.

Ballentine's law dictionary. . 1998.

Look at other dictionaries:

  • taxpayer — tax‧pay‧er [ˈtæksˌpeɪə ǁ ər] noun [countable] TAX a person or organization that pays taxes: • The takeover was estimated to have cost taxpayers $1.5 billion. taxpaying adjective [only before a noun] : • There was a lot of anger on the part of the …   Financial and business terms

  • taxpayer — tax·pay·er n: a person (as an individual or corporation) that pays or is liable for a tax tax·pay·ing adj Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. taxpayer …   Law dictionary

  • Taxpayer — Tax pay er, n. One who is assessed and pays a tax. [1913 Webster] …   The Collaborative International Dictionary of English

  • taxpayer — 1816, from TAX (Cf. tax) (n.) + PAYER (Cf. payer) …   Etymology dictionary

  • taxpayer — [taks′pā΄ər] n. any person who pays taxes or is subject to taxation …   English World dictionary

  • taxpayer */*/ — UK [ˈtæksˌpeɪə(r)] / US [ˈtæksˌpeɪr] noun [countable] Word forms taxpayer : singular taxpayer plural taxpayers someone who pays tax, especially tax on income Whenever the government messes up, it s the taxpayer who has to foot the bill …   English dictionary

  • Taxpayer — An individual or entity that is obligated to make payments to municipal or government taxation agencies. The term taxpayer generally describes one who pays taxes. Taxes can exist in the form of income taxes as required by Federal and state… …   Investment dictionary

  • taxpayer — / tækspeɪə/ noun a person or company that has to pay tax ● basic taxpayer or taxpayer at the basic rate ● Corporate taxpayers are being targeted by the government …   Dictionary of banking and finance

  • taxpayer — noun Taxpayer is used before these nouns: ↑subsidy …   Collocations dictionary

  • taxpayer — tax|pay|er [ˈtæksˌpeıə US ər] n a person that pays tax ▪ The proposal could cost the taxpayer (=all ordinary people who pay tax) another £18m a year …   Dictionary of contemporary English

  • taxpayer — tax|pay|er [ tæks,peır ] noun count ** someone who pays tax, especially tax on income: Whenever the government messes up, it s the taxpayer who has to foot the bill …   Usage of the words and phrases in modern English

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