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.

而那些连一个儿子都不愿献出的家庭则要遭受非难。

youdao

Property tax is a tax that an owner of property (usually real estate) is liable to pay.

物业税是一种物业(通常指房产)拥有着需付的税费。

youdao

He will also freeze the threshold at which taxpayers become liable to pay income tax at 40% in 2012-13.

ECONOMIST: British public finances

"If you don't comply with these terms you might be liable to pay all or some of the money, " he said.

BBC: Earl of Cardigan

Tritt doubts she will be liable to pay taxes, since she probably earned less than the federal minimum required for taxable income.

BBC: Brenda Heist: How to come back from the dead