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Imposed Nonexchange Transactions
•Assessments by governments on nongovernmental entities other than assessments on exchange transactions
•Examples
–property taxes
–fines and penalties
–asset seizures
Legislation sometimes places purpose restrictions on the use of these revenues.

Legislation also may place a time requirement on when the revenues may be used or when use may begin

Example - a property tax may be required to be used for the period in which the tax is levied.  That period may not be the same period in which the payment is due or the government has a right to place a lien on the property.