(a.) Subject to the payment of a duty; a customs duty\.

assessable assessment cess chargeable conscience money contribution direct tax dutiable duty graduated taxation imposition impost indirect tax joint return leviable levy progressive tax separate returns single tax supertax surtax tax tax base tax dodging tax evasion tax exemption tax return tax structure tax withholding tax-exempt status taxable taxable income taxation tithable tithe toll tribute withholding tax