could surtax
Verbe régulier : surtax - surtaxed- surtaxed

Affirmation 	
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I could surtax
you could surtax
he could surtax
we could surtax
you could surtax
they could surtax 	I could be surtaxing
you could be surtaxing
he could be surtaxing
we could be surtaxing
you could be surtaxing
they could be surtaxing	I could have surtaxed
you could have surtaxed
he could have surtaxed
we could have surtaxed
you could have surtaxed
they could have surtaxed	I could have been surtaxing
you could have been surtaxing
he could have been surtaxing
we could have been surtaxing
you could have been surtaxing
they could have been surtaxing	

Négation 	
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I could not surtax
you could not surtax
he could not surtax
we could not surtax
you could not surtax
they could not surtax 	I could not be surtaxing
you could not be surtaxing
he could not be surtaxing
we could not be surtaxing
you could not be surtaxing
they could not be surtaxing	I could not have surtaxed
you could not have surtaxed
he could not have surtaxed
we could not have surtaxed
you could not have surtaxed
they could not have surtaxed	I could not have been surtaxing
you could not have been surtaxing
he could not have been surtaxing
we could not have been surtaxing
you could not have been surtaxing
they could not have been surtaxing	

Forme interrogative 	
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could I surtax?
could you surtax?
could he surtax?
could we surtax?
could you surtax?
could they surtax? 	could I be surtaxing?
could you be surtaxing?
could he be surtaxing?
could we be surtaxing?
could you be surtaxing?
could they be surtaxing? 	could I have surtaxed?
could you have surtaxed?
could he have surtaxed?
could we have surtaxed?
could you have surtaxed?
could they have surtaxed? 	could I have been surtaxing?
could you have been surtaxing?
could he have been surtaxing?
could we have been surtaxing?
could you have been surtaxing?
could they have been surtaxing? 	

Forme interro-négative 	
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could I not surtax?
could you not surtax?
could he not surtax?
could we not surtax?
could you not surtax?
could they not surtax? 	could I not be surtaxing?
could you not be surtaxing?
could he not be surtaxing?
could we not be surtaxing?
could you not be surtaxing?
could they not be surtaxing? 	could I not have surtaxed?
could you not have surtaxed?
could he not have surtaxed?
could we not have surtaxed?
could you not have surtaxed?
could they not have surtaxed? 	could I not have been surtaxing?
could you not have been surtaxing?
could he not have been surtaxing?
could we not have been surtaxing?
could you not have been surtaxing?
could they not have been surtaxing?