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The Comprehensive Aramaic Lexicon

BT BQ 113b(43) var. :הני מילי בבולרא וכרגא דשתא‏ : these words refer to the b-tax and poll tax of this year
See the entire entry for bwlr#2 n.m. a tax

BT BQ 113b(43) :ובגזיתא ^וכרגא^ דשתא‏ : the capitation tax of the (current) year
See the entire entry for gzī, gzīṯā n.f. tax, tribute

BT BQ 113b(43) :בר מתא אבר מתא מיעבט‏ : (the property of) one citizen can be seized (for payment of taxes of) another citizen
See the entire entry for ˁbṭ#2 vb. D to tie up