There have been larger one-year drops in other nations: sales in Germany fell 9 percent in 2007 liable to a tax increase.

其他国家一年来的（销售额）降幅更大：德国由于税收增加，2007年的销售额下降了9%。

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Credits equal to a quarter of the ICB quota would be liable to a tax of 5%, rising to 10% for credits above half the quota.

贷款额超过国际清算银行限额25%的成员国，应该当缴纳5%的税款，而尝过限额一半的国家，则缴纳10%的税款。

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People who earn under a certain amount are not liable to pay tax.

收入低于一定数额者不必纳税。

《牛津词典》

Families who do not give up at least one son are liable to pay a tax.

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Under local law, after S1 distributed the note to A, S2 was relieved of its liability to S1 and was directly liable to A. Whether S2 is indebted to A rather than S1 is determined under general Federal tax principles and depends upon all of the facts and circumstances.

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The Tax Court held she was liable for gift tax when she transferred the winning ticket to a family S corporation (she owned 49 percent).

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