Related by context. All words. (Click for frequent words.) 58 Taxes Fees 53 excise taxes 53 excise tax 53 Withholding Tax 52 Value Added Taxes 52 Excise Taxes 50 First Checked Bag 50 Surcharges 49 Surcharge 48 surcharge 48 IETU 48 LIFO expense 47 Ad valorem 47 surchage 47 Excise Tax 47 Fuel Surcharge 47 Swipe Fee 47 Countervailing Duties 47 Telephone Excise Tax Refund 46 excise duty FED 46 Levelized Energy Adjustment Clause 46 Consumption Tax 46 agricultural immigrations 46 Rev. Rul 46 Jobs Creation Act 46 Access Deficit 46 Excise Duties 46 FIGA assessment 46 Minimum Alternate Tax 46 User Fees 46 Countervailing duty 46 advalorem 46 Subtitle B 46 Activation Fee 46 User Fee 46 Tax Surcharge 46 Checked Bag 46 Minimum Tax 45 surcharges 45 RR #-# 45 loss carrybacks 45 Withholding Taxes 45 License Fee 45 Gov't imposes 45 surtaxes 45 Fuel Surcharges 45 Levying 45 Antidumping Duties 44 Windfall Elimination Provision 44 Gross Receipts 44 Cigarette Tax 44 FAA Reauthorization 44 Itemized Deductions 44 Telephone Excise Tax 44 Section #L 44 biodiesel blenders 44 Personal Income Tax 44 Payroll Taxes 44 Jobless Aid 44 Nonrefundable 43 coffees lattes frozen 43 tax equivalized 43 FBT STT 43 Income Tax Withholding 43 TABOR refunds 43 Radiation Exposure Safety 43 Superannuation Guarantee 43 No Monthly.One Time 43 Shahzad smirked 43 Import Duty 43 Dividend Distribution 43 carrybacks 43 non endorsable 43 BETR 43 Form #NR 43 debit card interchange 43 Federal Excise Duty 43 Windfall Profits Tax 43 protectionist Smoot Hawley 43 Deductibility 43 Termination Fees 43 Credit Card Reform Act 43 fuel surcharges 43 intersegment revenues 43 Countervailing Duty 43 Debt Limit 43 NPMs 43 Excise Duty 43 Countervailing duties 42 FUSF 42 RMC #-# 42 NOL carryback 42 § #a [002] 42 non itemizers 42 Repealed 42 Prepaid Tuition 42 Charge ADC 42 Rfdg Bonds AA 42 lift retaliatory tariffs 42 Baggage Fee 42 Continued Dumping 42 Rate Adjustment 42 Unsubsidized 42 debit interchange 42 Conditions Fares 42 Osteens paid 42 Special Excise Duty 42 STELA 42 downgrades reissues 42 Itemized deductions 42 FTNS 42 License Fees 42 TAAD 42 GST HST 42 PRSI ceiling 42 Increase 42 PCI GLBA NCUA 42 deferred loan origination 42 Section #IA 42 Private Copying 42 Taxes 42 Income Tax Refunds 42 Worker Homeownership 42 CPUC administers 42 Fuel Adjustment Clause 42 Antidumping duties 42 Driver Responsibility 42 Pension Offset 42 Borrowing Fee 42 ARS § 42 Central Excise Duty 42 Passenger Facility 42 Payroll Tax 42 REQUIREMENTS FOR INDIVIDUALS Individuals 42 Omnibus Spending Bill 42 IRC Sec 42 Activity Tax Simplification 42 TIPRA 42 Billion Economic Stimulus 41 Income Tax Refund 41 excise duty 41 PABs 41 dutiable 41 dormancy inactivity 41 Recordation 41 Cenvat Credit 41 leviable 41 Value Added Tax 41 SNITS 41 Regulatory Burdens 41 Modvat 41 Overhead Costs 41 CCR Discount 41 Vehicle Excise Duty VED 41 Deductible 41 nonsecurity discretionary spending 41 Wireline Broadband 41 Pakistani bedlinen 41 Increases 41 Violaters 41 Tax Extenders 41 Roth IRA withdrawals 41 prebates 41 § #.#-# [004] 41 Crisis Responsibility 41 Vehicle License 41 deductible goodwill impairment 41 Approves Minimum Wage 41 Workers Comp Rate 41 Fair Minimum Wage 41 Economic Stimulus Rebate 41 Cigarette Taxes 41 BSNL slashes 41 Deficit Charge 41 Indecency Fines 41 fuel surcharge 41 FTC Telemarketing Sales 41 SGST 41 Super Speeder 41 Cheneys owed 41 Recovery Rebate Credit 41 Surface Transportation 41 PFICs 41 phaseouts 41 Debits 41 Contraband Cigarette Trafficking 41 DTV Delay 41 Tobacco Buyout 41 Cancellation fees 41 retroactive reinstatement 41 E ZPass tolls 41 Fuel surcharges 41 Tax 41 #/members [002] 41 MBT surcharge 41 SIFT Legislation 41 Combat Methamphetamine Epidemic 41 walkup fares 41 Siberian overflight 41 LILO transactions 41 Funeral Picketing 41 Licence Fee 41 TEFRA 41 P#.#/kWh [002] 41 2PAY TAX 41 Childbirth Preparation classes 40 RUR #.#bn [001] 40 Homebuyer Credit 40 Specified Investment 40 Patriot Act Reauthorization 40 Aviation Turbine 40 taxes 40 Import Duties 40 excise duties 40 tax 40 Government Pension Offset 40 Lands Royalties 40 Taxable Income 40 Credit VEETC 40 DAC unlock 40 redeposit fee 40 Senators Propose 40 import duties 40 Consulting Altus Geomatics 40 discountable 40 REIT Taxable 40 Trillion Deficit 40 CRTC Decision 40 Liquidated Damages 40 Arveschoug Bird 40 Debit Card Fees 40 Retaliatory Tax 40 turnpike tolls 40 INpulse 40 advanceable 40 section #AC 40 Entry Fee 40 USC § #a [001] 40 Tax STT 40 excisable goods 40 ESHB 40 Unfunded Mandates 40 Telefile 40 Mortgage Interest Deduction 40 Taxation SAT 40 countervailing duty CVD 40 tarrifs 40 centavos kWh 40 Income Tax Regs 40 Debit Card Fee 40 P#.#/liter 40 Airline Deregulation Act 40 IRC § 40 Senate 40 Subsidy Reform 40 USC § #b [001] 40 EXCISE 40 #.# Crores [003] 40 Pen. Code § #.# [001] 40 Proposed Regulations 40 Contribution Limits 40 softwood duties 40 Langes + 40 Electricity Tariff 40 Interest accrues 40 MHPAEA 40 HOBC 40 Tax Amnesty 40 BNA Books PO Box 40 CENVAT Credit 40 Filing Requirements 40 Baggage Fees 40 Ad valorem taxes 40 ONE BILL 40 Segment Margin 40 upto #.#.# 40 Expense Benefit 40 Number Portability 40 § #-#.# [003] 40 Entitlement Programs 40 BCTT 40 wharfage 40 Checked bag 40 CDSOA 40 Currency Manipulation 40 FDIC HIPAA SOX 40 Motor Vehicle Ordinance 40 Tonnage Tax 40 revenue excluding excises 40 Mike Gowrylow spokesman 40 GHG Emission 40 BGSS 40 Pre requisites 40 Tax Extenders Act 40 VEETC 40 lines NPW 40 Rs.#.# crores [003] 39 Omnibus Budget 39 Extraterritorial Income 39 Deficit Reduction Act 39 section #IA 39 Duty Entitlement Passbook Scheme 39 Transferee Loan 39 FICA taxes 39 Taper Relief 39 Tarmac Delays 39 Ethanol Mandate 39 c Relates 39 P#.# centavos 39 homestead deduction 39 dutiable value 39 Workfare Bonus 39 constitutional amendment SJR 39 Central Excise Tariff 39 FAA Reauthorization Act 39 Hazardous Substances RoHS Directive 39 Four phorid species 39 bln.togrogs 39 VND1 ,# 39 Subpart F 39 SFY #-# 39 Adjustment Clause 39 Tariff 39 overlimit fees 39 STCG 39 sales divestitures recapitalizations 39 Blackout dates apply 39 NJ SAVER 39 Allowable 39 #.# crores [003] 39 Tax Deduction 39 dockage fees 39 includible 39 Uninsured Motorist Coverage 39 Levelized 39 FATCA 39 Deficit Reduction Plan 39 Schedule UTP 39 Offshore Voluntary Disclosure 39 Credit Card Interest Rates 39 regressivity 39 GST payable 39 Based Repayment IBR 39 GATT accord 39 CFR § #.# [002] 39 Visa indemnification 39 Form #EZ 39 Termination Fee 39 Smokeless Products 39 RTO Karachi 39 customs duties 39 Dedicating fines 39 taxpayer itemizes deductions 39 setoffs 39 § #-#-# [004] 39 Aviation Turbine Fuel 39 ENTRY FEE 39 recordation taxes 39 Expenditure Limitation 39 USSG § #B#.# [002] 39 Standard Deduction 39 Installment Agreements 39 excise duty exemptions 39 Duty Drawback 39 multistate corporations 39 arbitrage rebate 39 PAYE PRSI 39 Corporate Tax Loopholes 39 CIGARETTE TAX 39 Customs Tariff Act 39 Ethanol Blend 39 refundable 39 statutory maximums 39 Economic Stimulus Act 39 Sales Tax Deduction 39 countervailing duty 39 Concessional 39 Marriage Penalty 39 #/foursome 39 Cigarette Smuggling 39 antidumping duties 39 cellulosic biofuel producer 39 Headlee amendment 39 NJSA #:#-#.# [001] 39 Income Tax Rate 39 Subchapter C 39 Deductions 39 Processed Goods 39 deductability 39 NOL utilization 39 prebate 39 Flat Rate 39 Gas Tax Hike 39 LSA RS #:# [001] 39 nonrefundable nontransferable 39 Voted YES 39 CFR #.# b 39 Tax Burden 39 refiners blenders 39 LE#.# billion [002] 39 monthslong moratorium 39 Issuer Cease Trade 39 SELECTED AVERAGE YIELDS RATES 39 BPOL tax 39 #IA 39 SHVERA 39 CEPT AFTA 39 Gary Gudmundson 39 Rs.#cr [001] 39 Motor Vehicle Excise Tax 39 Rescissions 39 #/residents 39 Ad Valorem Tax 39 Speeding Fines 39 unstamped tobacco 39 curbside baggage 39 Notice #-# [001] 39 AGIs 39 excise 39 Tax Extenders Bill 39 Reduce 39 Rebooking 39 Mr Tikolevu 38 Fees Deduction 38 ÖTV 38 Deduction 38 Refund Anticipation Loan 38 Mesaba Airlines subsidiary 38 USC § #f 38 Traffic Offences 38 import tariff 38 Broncos Perrish Cox 38 debit card overdraft fees 38 j Represents 38 Cost Adjustment 38 section #CCC 38 Std msg charges 38 noninterest expense partially offset 38 Rell Vetoes 38 lump sum distributions 38 loan origination fees 38 Lorillard 1Q 38 Credit Card Fees 38 VATs 38 surtax 38 Breakeven Load Factor 38 overcontribution 38 Mortgage Forgiveness Debt 38 offnet usage 38 parkway tolls 38 Tax CGT 38 nonmoving violation 38 Net Neutrality Rules 38 VAT 38 #.#.# [013] 38 thirds supermajority requirement 38 reversionary bonus 38 tariff 38 poorer Washingtonians 38 Must preregister 38 unactivated equipment 38 Demurrage 38 8/class 38 Credit Card Debt Settlement 38 Tuition Fee 38 Garnishment 38 Equitable Share 38 Miscellaneous Deductions 38 de minimis exception 38 IUC regime 38 QTDP Program 38 undercollected 38 countervailing duties 38 EBT amounted 38 Tax 38 Normalized Basis 38 UBIT 38 Grassroots Lobbying 38 Nationality Act INA 38 Tax Withholding 38 operators payphones mobiles 38 CalFile 38 Residue Wax 38 Minimum Wage Hike 38 minute ARPM 38 nonadmitted insurance 38 accrual reversal 38 DFARS #.#-# 38 Roaming Charges 38 #A #EZ 38 Brenda Voet spokeswoman 38 loophole closers 38 Mobile Termination Rates 38 FCDUs 38 1/gallon 38 multiple taxations 38 Supplemental Appropriations 38 #EZ T 38 Raises Fares 38 FBAR reporting 38 employer PRSI 38 id = #,# [002] 38 CFR § #.# [004] 38 Trifecta #-#-# 38 overcollected 38 Rise Faster Than 38 Prescription Drug Reimportation 38 Foreclosure Moratorium 38 Volumetric Ethanol Excise Tax 38 confiscatory 38 Regulatory Developments 38 See IRS Publication 38 undesignated reserves 38 Denise Azimi 38 WITB 38 CGT taper relief 38 Bush Threatens Veto 38 overdraft fee 38 Minimum Wage Increases 38 Windfall Profits 38 SSI SSP 38 #/team plus 38 Priority Unitholders 38 Earned Income Credit 38 Than Income Taxes 38 Vacation Ownership Interest 38 PUC Approves 38 assignee liability 38 Debt Ceiling 38 EITE assistance 38 § #-#-# [002] 38 Vehicle Miles Traveled 38 Extended Unemployment Benefits 38 debit card issuers 38 UGI PNG 38 Homestead Exclusion 38 Economy CAFE standards 38 Renewable Fuels Standard 38 Early Termination Fee 38 deductor 38 Wine Equalisation Tax 38 quantitative restrictions QRs 38 HJRes 38 incl GST 38 KidsCare Parents 38 undistributed profits 38 Omnibus Budget Reconciliation 38 Payment Plan PIPP 38 Duty Exemption 38 Cenvat credit 38 Property Taxes 38 EGTRRA 38 Approves Sweeping 38 & genever liqueurs 38 consolidated PRASM 38 Tax Moratorium 38 spokeswoman Adrienne Fairwell 38 accessorial charges 38 GST 38 itemized deduction 38 Property Tax 38 wharfage fees 38 #/member 37 #B Bailout 37 Code Sec 37 super speeder 37 maximum Pell Grant 37 Fare Increase 37 employers PRSI 37 ¢ #.# colones [002] 37 Uniformity Clause 37 Overpayment 37 disallowances 37 Unsolicited Telecommunications 37 homestead farmstead 37 nondeductible 37 Individual Mandate 37 Rent Rebate Program 37 Raise 37 Parental Notification Law 37 Saver Credit 37 withholdable payments 37 prevent diverse nonuniform 37 § #b [003] 37 NRPT 37 FIRPTA 37 lateral attrition 37 Preparer 37 TDS TCS 37 Severance Tax 37 Fringe Benefit Tax 37 H.Con.Res 37 tarrif 37 Seat Belt Laws 37 FLREA 37 Notice #-# [002] 37 transient accommodations 37 Steel Tariffs 37 PPFAC 37 Vat 37 ethanol blenders 37 nonsecurity spending 37 SAFETEA 37 Section #HHC 37 Matters Connected Thereto 37 Survivor winnings 37 NSF OD 37 Revenue FBR 37 stumpage fees 37 Counterfeit Cigarettes 37 unexpended balances 37 Retroactive 37 carryback provision 37 Primary Seat Belt 37 moist smokeless 37 Medicaid DSH 37 Loan origination 37 cenvat credit 37 Tax Expense 37 Generation Skipping 37 progressivity 37 PASS ID 37 Passengers tugged suitcases 37 Passes Minimum Wage 37 includable 37 MasterCard Visa Discover 37 tariffs 37 excises 37 countervail duties 37 AND PENALTIES 37 Post-#/# Veterans Educational 37 monthly prebate 37 chewing tobacco snuff 37 Sex Offender Restrictions 37 Gratuities 37 Improper Payments 37 Altus Realty 37 cess 37 withholdable payment 37 RUR#.# trillion approx. USD#.#bn [002] 37 DSIC 37 grandfathering clauses 37 Daytime curfews 37 exempt #c# 37 polyester filament yarn 37 intersegment purchases 37 RPGT 37 Decision CRTC 37 Tariff Order 37 Markus Ferber member 37 countervailable 37 distance ILD 37 BPOL 37 Mileage Rates 37 CISADA 37 WLL M 37 fund DSRF 37 LIFO accounting 37 5/mo 37 agorot 37 LL#.# trillion 37 Turnpike Tolls 37 underdeclaration 37 RRIF withdrawals 37 Granholm vetoed 37 iii Ps 37 Pledged revenues 37 Napolitano vetoes 37 Reformed Value Added 37 rate quota TRQ 37 superannuation surcharge 37 Homebuyer Tax Credit 37 Bailed Out Firms 37 Tolls 37 Export Enhancement 37 Supplementary Financing Program 37 de tariffed 37 Promise Scholarships 37 TAXATION 37 Monetary Penalties 37 DBFOT pattern 37 Tobacco Tax Hike 37 Convertibility 37 Medicare Advantage premiums 37 Reduce Deficit 37 Tax Reform Act 37 Omnibus Appropriations Bill 37 CO. AMT 37 nonhomesteaded properties 37 ad valorum 37 Ann Lefert 37 Variable Annuity Sales 37 SIFT Tax 37 interconnection tariffs 37 CEHE 37 undeserved homebuyer 37 dutiable imports 37 #.#ca liter [004] 37 Book DEPB 37 Unemployment Insurance Reauthorization 37 loss carryback 37 Refunded 37 SALES TAX Pennsylvania 37 Married Filing Jointly 37 Rp#.# trillion [006] 37 3/month 37 tariffed 37 Project SSTP 37 Grandfathered plans 37 Medicare Physician Fee 37 minute Elderberry Facial 37 deductors 37 Retiree Drug 37 Deficit Hits 37 ALTRIA GROUP INC. 37 AutoPay 37 Mutual Funds Regulations 37 Extension Limitation Law 37 FICA withholding 37 Consumers Warned 37 Spending Freeze 37 Arbitration Clauses 37 Intermedia Launches 37 Tax Filing 37 FIT Feed 37 Premium Unlimited 37 NJSA #:#-# [004] 37 Tax Fairness 37 EvergreenBancorp 37 Tax Returns 37 Stiffer Penalties 37 Generic Biologics 37 Royalty Relief 37 Katas ng VAT 37 Untaxed 37 SE# # 37 PAYGO rule 37 farmstead exclusion 37 Jeanne Shaheen vetoed 37 #.#mln rbl [002] 37 countervailing tariffs 37 KES# 37 Voluntary Disclosure 37 EFTPS 37 Employer Identification Numbers 37 Pawlenty vetoed 37 Indefinite Detention 37 ADSL Asymmetric Digital 37 EVAT 37 JGTRRA 37 Stelly Plan 37 Tryout fee 36 unobligated funds 36 Postpaid subscribers 36 Staggers Rail Act 36 reinsurance receivables 36 enplaned passenger 36 Moratoriums 36 Percentage Rate 36 § #.# [004] 36 Employer Mandate 36 iffier proposition 36 Guam Northern Mariana 36 BGN #.#mn [001] 36 cenvat 36 crores Rs. 36 eVAT 36 paise cess 36 Long Distance NLD 36 Homeowner Exemption 36 itemizers 36 Tax Filers 36 Reporting Requirements 36 Miscellaneous Fares 36 Rev. Proc 36 Impact Fee 36 Overages 36 Diageo DEO PriceWatch Alert 36 Tax Rebate 36 unsubsidized Stafford loans 36 Abatements 36 Tax EVAT 36 Stimulus Payment 36 undeducted 36 EITC eligibility 36 Gramm Rudman Hollings 36 Hynix DRAMs 36 Cigarette Tax Hike 36 paygo rule 36 French regulator ARCEP 36 Collection Practices 36 § #-#-# [005] 36 NIS #.#b [001] 36 Infringements 36 BITRE 36 dormancy fees 36 Air Passenger Duty 36 SG &A; 36 cover octuplet mom 36 5/class 36 Franchise Tax 36 RVAT 36 Fare Increases 36 Property Tax Refund 36 elective deferrals 36 Tariff Act 36 Service Obligation USO 36 Corkage 36 Citi Upromise 36 Pay Per Use 36 CENVAT credit 36 House Panel Approves 36 Hoot Smalley 36 paycheck withholdings 36 Individual Retirement Arrangements 36 STAR Rebate 36 INC AMT 36 agents impose add'l 36 imposts 36 Early Termination Fees 36 #sen 36 Transaction Fees 36 Federalizing 36 TaxCut Premium Federal 36 PSERC 36 quadrillion TL 36 flagfall 36 Tasa Unica 36 Assessed Value 36 Ruled Unconstitutional 36 EAJA 36 Abolishment 36 Ordinary Dividends 36 Lorillard 4Q 36 Polyester Filament Yarn 36 Hynix DRAM chips 36 Hynix DRAM 36 excise duty VED 36 fee 36 Employees Pay Comparability 36 #/team [001] 36 Income Tax Hike 36 By MARY DALRYMPLE 36 Supplemental Appropriations Bill 36 Paperboard Packaging segment 36 DEPB rates 36 § #.# subd [005] 36 jazia 36 Larc Grand Theft 36 Felon Voting 36 tariffing 36 Repeals 36 unsubsidized Stafford loan 36 jeepney fares 36 Immigration User Fee 36 Seasonal surcharges 36 Itemized 36 Pa. Code § 36 Child Tax Credits 36 Domestic Spying Program 36 Visa TravelMoney 36 Intel INTC PriceWatch Alert 36 Simplifares 36 Competitive Structure 36 Liberalize 36 OTDS 36 cigarette excise 36 Otamedia 36 flatrates 36 Rent Refund 36 Discontinued Ops 36 gross receipts 36 #.#-# Convict Labor 36 winbacks 36 filing Form #X 36 transborder flights 36 statutory PAYGO 36 indexation allowance 36 Recoupment 36 Texts #p per 36 Hazardous Substances RoHS compliant 36 Seat Belt Use 36 Pantawid Kuryente Katas ng 36 CFPA oversight 36 Rs1 #mn 36 Bankruptcy Reform Act 36 discontinuances 36 Individual Income Tax 36 Refund Checks 36 Imported Goods 36 Walmart MoneyCard 36 levying surcharge 36 cotton yarn exports 36 EET exempt 36 Conservation Incentive Program 36 Determinate Sentencing Law 36 Tax Rebates 36 Over twentyone 36 nonresident tuition 36 FATCA provisions 36 McCAIN Said Obama 36 Medical Assistance Percentages 36 Premium Hikes 36 Student Loan Interest Rates 36 Stamp Duty 36 taxe 36 gross pa AER 36 f Represents 36 Earned Income 36 PIT receipts 36 Fetal Pain 36 protectionist tariffs 36 Payday Lending 36 taxs 36 GST Goods 36 undeducted contributions 36 MVET 36 SB #/HB [001] 36 Hannity stances 36 Tax Exemptions 36 Govt revises 36 OAS clawback 36 Frankenstein Veto 36 ad valorem excise duty 36 EITC 36 Voted NO 36 Tax FBT 36 Philip Morris USA 36 spokeswoman Stephanie Weyant 36 www.nystax.gov 36 Export Oriented Units EOUs 36 telemarketing robocalls 36 Required Minimum Distribution 36 Rs#.#mn [002] 36 #.#-# Evaluation Commercial 36 Currency Transaction 36 Section #AB 36 Worker Furloughs 36 airlines overbook 36 HECM Saver 36 Smoot Hawley tariff 36 imposable 36 Employees Provident Funds 36 Handan Gushan 36 DGII 36 convicted Meywes 36 intersegment transactions 36 Balanced Budget Amendment 36 tatkal tickets 36 PDS kerosene 36 Shatabdi Express trains 36 IPKat readers 36 Countervailing Measures 36 centavo 36 interexchange 36 Fuel ATF 36 Credit Card Payments 36 file Form #X 36 Rate Adjustment Mechanism 36 Appraised Value 36 Spokeswoman Valerie Wunder 36 Earn Extra 36 DSH payments 36 2 daysDon't 36 Checked baggage 36 Arkansas Check Cashers 36 NOL carryforward 36 Unified Vehicular 36 MMSEA 36 Excise Tax Act 36 Doğan Yayın 36 S. #/HR [002] 36 Disclosure Requirement 36 Stimulus Packages 36 Delivery Confirmation 36 Lending Rates 36 constitutional amendment HJR 36 Car Scrappage Scheme 36 Tax Refund Loans 36 Unemployment Benefits 36 UNEs 36 LO PriceWatch Alert 36 miles traveled VMT 36 MoneyPass ATMs 36 subpart F 36 TAX SERVICE 36 subsection c 36 Tariff Policy 35 Reimburses 35 TEB adjustment 35 willful evasion 35 LO #/#/# PriceWatch 35 Anti Dumping Duties 35 taxes# 35 Earmark Reform 35 GNAPs 35 Deposit Guarantee Schemes 35 Surtax 35 levied