- One that pays taxes or is subject to taxation.
- One who is assessed and pays a tax or taxes.
- One who is assessed and pays a tax.
- a person who is <xref>subject</xref> to, <xref>liable</xref> for, or <xref>pays</xref> <xref>tax</xref> as opposed to a nontaxpayer who is neither the subject nor the object of revenue laws (Economy Heating vs. United States, 470F2nd,585(1972)).
- someone who pays taxes