<owl:Class xmlns="https://folio.openlegalstandard.org/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:v1="http://www.loc.gov/mads/rdf/v1#" xmlns:owl="http://www.w3.org/2002/07/owl#" xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:xsd="http://www.w3.org/2001/XMLSchema#" xmlns:folio="https://folio.openlegalstandard.org/" xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#" xmlns:skos="http://www.w3.org/2004/02/skos/core#" rdf:about="https://folio.openlegalstandard.org/R8O7ZXDsTGKT17x6b5Ie4nd">
  <rdfs:subClassOf rdf:resource="https://folio.openlegalstandard.org/RHfeijrOTjaF7qpuoGIGkR"/>
  <rdfs:label>tax_point_date</rdfs:label>
  <skos:definition>"The tax point is generally the invoice date.  In instances where the tax point date is different from the invoice date, the tax point date indicates the financial period in which the tax applies.  
"</skos:definition>
</owl:Class>
