Legal Dictionary of Pakistan

Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.

Refund

n. 1. The return of money to a person who overpaid, such as a taxpayer who overestimated tax liability or whose employer withheld too much tax from earnings. 2. The money returned to a person who overpaid. 3. The act of refinancing, esp. by replacing outstanding securities with a new issue of securities. -refund, vb.

Refunding

See FUNDING.

cash-refund annuity

an annuity providing for a lump-sum payment after the annuitant's death of the difference between the total received and the price paid.

nonrefund annuity

an annuity with guaranteed payments during the annuitant's life, but with no refund to anyone at death. -also termed straight life annuity; pure annuity.

refund annuity

See ANNUITY.

refunding bond

See BOND (2).

refunding bond.

A bond given to assure an executor that a legatee will return an estate distribution should the remaining estate assets be insufficient to pay the other legacies.

tax refund

Money that a taxpayer overpaid and is thus returned by the taxing authority. -Also termed tax rebate.