- Subject or liable to taxation.
- Allowable according to law, as certain costs or disbursements of an action in court.
- A person or thing subject to taxation; especially, a person subject to a poll-tax.
- Capable of being taxed; liable by law to the assessment of taxes.
- That may be legally charged by a court against the plaintiff of defendant in a suit.
- <xref>subject</xref> to <xref>taxation</xref>.
- Something on which <xref>tax</xref> must be paid.
- (of goods or funds) subject to taxation