👉 In the context of legal terms, "exempts" are a concept used in civil law systems. Essentially, they allow someone to avoid paying certain taxes or duties based on their status as an exempt person.
Here’s a simplified breakdown:
1.
Definition
: An exempt person is someone who does not have to pay taxes or other fees due to certain legal criteria. This can be for various reasons such as being a resident of a state where there are no income tax laws, having a low