The non-negotiable fee that must be paid to bust a nut in a friend's house
"Listen dude, I don't mind if you do it, but I expect the nut tax up front."
The monthly tax almost all men have to pay after nutting in the wrong woman and not marrying them.
Jimbo: “Damn, I barely have enough money to pay the nut tax for lil’ Jimmy this month.”
Richy: “Are you talking about child support?”