-- in.journal --
account expenses  ; type:E

tag test1
tag test2
tag billable

; test1:value
; test2:
; test3:

2026-01-16 * "Refund"           ; billable:
  Assets:Cash        20.00 EUR
  Expenses:Food                 ; date:2024-01-16

-- expect --
in.journal:9:3: undeclared-tag: undeclared tag: test3