Possible Clues:

• Late payment?
• Around Utah they add complex tax on what's left
• Tax on a deceased person's property
• Tax on the estate of a deceased person
• One who is late left others to make this payment once
• This has to be paid of late
• Tax imposed on deceased asset's
• Of late, that has to be paid
• Tax on property of deceased
• Tax levied on property after demise of owner