At least one of the following is not a real tax. Can you identify it?

Federal income tax.  Social security tax.  Medicare tax.  Unemployment insurance tax.  Disability insurance tax.  State income tax.  Workers’ compensation tax.  Local income tax.  Real Property tax.  School bond tax. Special district tax.  State sales tax.  Local sales tax.  State use tax.  Local use tax. Federal gasoline tax.  State gasoline tax.  Personal property tax.  Business property tax.

Vehicle license tax.  Vehicle personal property tax.  Federal corporate income tax.  State corporate income tax.  State S corporation tax.  State limited liability company tax.  State franchise tax.  Local franchise tax.  Federal estate tax.  Federal gift tax.  Generation skipping transfer tax.  Distilled spirits tax.  Beer tax.  Wine tax.  Alternative minimum tax.

Air transportation tax.  Admissions tax.  Hotel occupancy tax.  Car rental tax.  Passenger facility tax.  Airport trust fund tax.  Transportation tax.  Highway tax.  Special fuels tax.  Harbor maintenance tax.   Occupational tax.  Estimated tax.  Automobile tax.  Tire tax.  Gas supplier tax.

Motor vehicle use tax.  Luxury tax.  Manufacturer’s tax.  Retail tax.  Underground storage tank tax. Environmental tax.  Hazardous waste clean-up tax.  Real property transfer tax.  Gross receipts tax.  Cable franchise tax.  Black lung disability tax.  Wagering tax.  Tobacco tax.  Sport fishing equipment tax.  Electric outboard motor tax.  Bow and arrow tax.  Firearms tax.

Cartridges tax.  Capital gains tax.  Heavy truck and trailer tax.  Business license tax.  Customs tax.  Deficiency tax.  Accumulated earnings tax.  Ozone-depleting chemicals tax.  Floor stock tax.  Franchise fee differential tax.  State surcharge tax.  State regulator fee tax.  Export tax.  Import tax.  Communication services tax.  Local telephone tax.  Long distance telephone tax.

Foreign insurance policy tax.  Personal holding company tax.  Gaming devices tax.  Railroad retirement tax. House trailers tax. Immunization vaccine tax.  Self-employment tax.  Coin-operated telephone tax.  War profits tax.  Windfall profits tax.  Building permit tax.  School facilities tax.  Local park district tax.  Local facilities tax. Federal sewer tax.  Local sewer tax.

911 tax.  Communications for the deaf tax.  Federal universal service tax.  California high cost fund tax.  California teleconnect fund tax.  Universal lifeline telephone service tax.  Equal access recovery tax.  Public purpose programs tax. Nuclear decommissioning tax.  State surcharge electric tax. State regulatory fee electric tax.  Marriage tax.

These are a few of my favorites. How about yours?  Happy April 15.

Answer: Estimated tax. It’s an estimate of how much you owe in taxes, but it’s not a tax.