General Tax Law and Legal Definition

General tax refers to a general levy by a government that offers no special benefit to the taxpayer, but only a support to governmental programs that benefit all. It is a source of public revenue. The lien for general taxes is paramount to all other claims and liens. The power to levy a general tax is inherent in all sovereign.

In Ankeny v. Henningsen, 54 Iowa 29, 31 (Iowa 1880), the court held that a general tax is a general burden imposed at stated intervals.