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This tax comes in two forms:property tax (people who own a h

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This tax comes in two forms:property tax (people who own a home have to pay taxes on it)
and excise tax,which is charged on cars in a city.是非限定定语从句吗?
This tax comes in two forms:property tax (people who own a h
是非限定性定语从句
非限定性定语从句前有逗号,限定性定语从句没有逗号
先行词为excise,引导词which代替先行词在从句中做主语