Etymology
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surtax (n.)

"extra tax," 1834, from French surtaxe, from Old French sur- "over" (see sur- (1)) + taxe "tax" (see tax (n.)).

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Definitions of surtax
1
surtax (v.)
levy an extra tax on;
surtax luxury items that cost more than $1,000
2
surtax (n.)
an additional tax on certain kinds of income that has already been taxed;
Synonyms: supertax
From wordnet.princeton.edu