All of the following are examples of legal liabilities except

A) notes payable
B) sales tax payable
C) sick pay payable (may be taken as time off)
D) property taxes payable

Legal Liabilities

Obligations arising from laws or regulations that a company is required to pay, such as fines, settlements, or judgments.

Sick Pay Payable

A liability account that represents the amount of sick pay owed to employees but has not yet been paid.

Notes Payable

Liabilities representing amounts borrowed by a company that must be repaid, often with interest, as evidenced by a promissory note.