A more thorough explanation:

A legacy tax is a type of tax imposed by the government on persons, entities, transactions, or property to yield public revenue. It is a monetary charge that is payable to the government.

The term "tax" is broad and includes all governmental impositions on the person, property, privileges, occupations, and enjoyment of the people. This includes duties, imposts, and excises. Although a tax is often thought of as being pecuniary in nature, it is not necessarily payable in money.

Examples of taxes include:

• Accrued tax: A tax that has been incurred but not yet paid or payable.
• Accumulated-earnings tax: A penalty tax imposed on a corporation that has retained its earnings in an effort to avoid the income-tax liability arising once the earnings are distributed to shareholders as dividends.
• Additional tax: A tax imposed as a stopgap measure.
• Admission tax: A tax imposed as part of the price of being admitted to a particular event.

These examples illustrate how taxes can take different forms and be imposed for various reasons. They all serve the purpose of generating revenue for the government to fund public services and programs.