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Surcharge

tax surcharging

An overcharge or additional cost.

A surcharge is an added liability imposed on something that is already due, such as a tax on tax. It also refers to the penalty a court can impose on a fiduciary for breaching a duty.

In EQUITY, surcharging means to show that a particular item, in favor of the party surcharging, should be included in an account that is alleged to be settled or complete.

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