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nuisance tax 〔美國〕小額消費品稅。

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Article 32 a taxation authority may , in accordance with relevant state regulations , commission related units to collect small , decentralised , nuisance tax payments and shall issue such units with a certificate of a commissioned tax collector 第三十二條稅務機關根據國家有關規定可以委托有關單位代征少數零星分散的稅收,并發給委托代征證書。