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To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes consist of direct tax or indirect tax, and may be paid in money or as its labour equivalent. Economic Growth and Tax Relief Reconciliation Act of 2001. Farmers and Small Business Owners. Capital Gains and the Sales of Homes. Long-Term and Short-Term Capital Gains. District of Columbia Consumer Taxes.