Tax Collection

/ˈtæks kəˌlɛkʃən/

Definitions

  1. (n.) The process by which a government or authority enforces the payment of taxes owed by individuals or entities.
    The agency is responsible for the tax collection from all registered businesses.
  2. (n.) The legal mechanisms and procedures involved in recovering unpaid taxes, including assessments, notices, and enforcement actions.
    Tax collection may involve liens or levies to secure payment of delinquent taxes.

Forms

  • tax collection
  • tax collections

Commentary

In legal drafting, distinguish between tax collection as a procedural act and as the broader enforcement framework for clarity.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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Amicus Docs | Tax Collection Definition