41.   State law allows municipal fire taxes to be used only for equipment, maintenance and buildings -- not for salaries, pensions or other perks.

42.   Taxes often are used in Vietnam to regulate rice exports, with rate cuts employed to boost them.

43.   The austerity plan will also use gasoline taxes to pay external debts and create a commission to investigate budget overruns.

44.   The departure tax may be used as an income tax deduction.

45.   A draft emergency law presented to the Argentine Congress Friday calls for using new taxes on fuel exports to cushion the impact of proposed new foreign exchange rules.

46.   But the program came under fire as the new Tokyo governor, Yukio Aoshima said he had no intention of using taxes for the scandal-tainted bailout plan.

47.   Natural resource depletion could be prevented by longer use of resources, recyclability, and using taxes to encourage rational and efficient use of resources, experts said.