nonexempt

adjectives

(of goods or funds) subject to taxation
"taxable income"; "nonexempt property"
(of persons) not exempt from an obligation or liability
antonym
is similar to
subject to legal action
"liable to criminal charges"
is similar to
not exempt from paying taxes
"after training they became productive taxpaying citizens"
is similar to
not excused
"too many unexcused absences"