The opposite of "exempt"

Question

I'm looking for a word that fits in the same form, for example:

Steve is exempt from the tax

To say the opposite I would need to say

Steve is obligated to pay the tax.

I would like to be replace "is obligated to pay" with one or two words (plus preposition), to say:

Steve is ____ the tax.

My searches for antonyms in Thesauruses didn't satisfy me.

There is also the phrase: "liable to tax". UK courts distinguished between its meaning and that of "subject to tax", as explained here: accountingweb.co.uk/community/blogs/paul-eaves/… — Ronald Sole, Commented Sep 26, 2016 at 13:13

Jon Purdy · Accepted Answer · 2016-09-26 12:35:49Z

10

The opposite of exempt from is subject to:

Steve is subject to the tax.

answered Sep 26, 2016 at 12:35

Jon Purdy

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I like this word, but I would rather that the person were not subject to tax. I'd rather that Steve's income were subject to tax.
– aparente001
Commented Sep 26, 2016 at 23:22
3

Yes indeed @aparente001 - Steve is liable for tax. His income is subject to tax.
– Dan
Commented Sep 26, 2016 at 23:53

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