revenue law


revenue law
A tax statute. A law passed under the power granted to Congress by § 8 of Article I of the United States Constitution "to lay and collect taxes, duties, imposts, and excises." California ex rel. McColgan v Bruce (CA9 Nev) 129 F2d 421, 147 ALR 782. As the term is used in connection with the jurisdiction of the United States Courts, it means a law imposing duties on imports or tonnage, or a law providing in terms for revenue; that is, a law which is directly traceable to the power granted to Congress by section 8 of article I of the Federal Constitution, "to lay and collect taxes, duties, imposts, and excises." United States v Hill, 123 US 681, 31 L Ed 275, 8 S Ct 308. A law passed for the purpose of authorizing the levy and collection of taxes in some form. The term does not include laws which are passed for other purposes although they may incidentally create revenue. The National Prohibition Act, passed for the purpose of carrying out the provisions of the Eighteenth Amendment, is not a revenue law. United States v McConnell (DC Pal 10 F2d 973. See Internal Revenue Code.

Ballentine's law dictionary. . 1998.

Look at other dictionaries:

  • revenue law — n: a law relating to the imposition or collection of taxes to defray the expenses of government Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • revenue law — or measure Any law which provides for the assessment and collection of a tax to defray the expenses of the government. Such legislation is commonly referred to under the general term revenue measures or revenue bills , and those measures include… …   Black's law dictionary

  • revenue law — noun see revenue act …   Useful english dictionary

  • revenue law or measure — Any law which provides for the assessment and collection of a tax to defray the expenses of the government. Such legislation is commonly referred to under the general term revenue measures or revenue bills , and those measures include all the… …   Black's law dictionary

  • internal revenue law — See Internal Revenue Code; revenue law …   Ballentine's law dictionary

  • revenue — rev·e·nue / re və ˌnü, ˌnyü/ n often attrib 1: the total income produced by a given source a property expected to yield a large annual revenue 2: the gross income returned by an investment 3: the yield of sources of income (as taxes) that a… …   Law dictionary

  • revenue ruling — n: an official interpretation of a tax law by the Internal Revenue Service that is published to provide guidance esp. to taxpayers and IRS officials Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. revenue ruling …   Law dictionary

  • revenue bill — see bill 1 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. revenue bill n. A legis …   Law dictionary

  • revenue bond — see bond 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • revenue stamp — n: a stamp for use as evidence of a tax (as on a package of cigarettes, a proprietary article, or a mortgage or deed): tax stamp Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary


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