leviable
A city government determines which properties are leviable for the annual tax.
Definition
- Adjective:
- Capable of being imposed or collected (as a tax or levy): "leviable" describes something, such as a tax, duty, or fine, that can be legally demanded and gathered by an authority.
- Subject to military conscription: "leviable" also refers to individuals who can be called up for military service through a levy.
Usage Examples
Tax context:
- The new property tax is leviable on all land holdings above five acres. (The tax can be legally imposed and collected on larger properties.)
- Customs duties are leviable on imported goods at the port of entry. (The duties can be collected by customs officials.)
Military context:
- In times of war, all able-bodied men between 18 and 35 are leviable for service. (They can be conscripted into the army.)
Advanced Usage
"leviable upon": used to specify the subject or object that can be taxed or conscripted.
- The surcharge is leviable upon luxury vehicles only. (The extra tax applies specifically to luxury cars.)
"leviable at source": refers to a tax that is collected at the point of income generation or transaction.
- Income tax is leviable at source for salaried employees. (The tax is deducted from their pay by their employer.)
Variants and Related Words
Levy (noun/verb): the act of imposing or collecting a tax, fine, or conscription; the amount collected.
- The government announced a new levy on sugary drinks. (A tax on sweetened beverages.)
Leviable (adjective): the form used in the definition above.
Synonyms
- Assessable: capable of being evaluated or charged a tax or fee.
- Imposable: able to be officially placed or enforced (e.g., a tax).
- Collectible: able to be gathered or received as payment.
Related Idioms
- No common idioms are associated with "leviable," as it is a technical legal and administrative term.
Phrasal Verbs
- No phrasal verbs are formed from "leviable," as it is an adjective.