Tax stamp

Definition - Noun
: a stamp affixed to an item as evidence that a tax on it has been paid
esp
: one that the dealer of a controlled substance is required to purchase by payment of a tax according to a state law <an additional count of failure to purchase a tax stamp>

Based on Merriam-Webster's Dictionary of Law ©2001.
Merriam-Webster, Incorporated
Published under license with Merriam-Webster, Incorporated.
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collateral estoppel

estoppel by judgment barring the relitigation of issues litigated by the same parties on a different cause of action

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