A balance sheet imposes a tax in places of disorder (9)

'places of disorder' is the definition.
The answer and definition can be both states of affairs as well as being plural nouns.
Perhaps they are linked in a way I don't understand?

'a balance sheet imposes a tax' is the wordplay.
I cannot really see how this works, but
'a' is within the answer.
'tax' could be 'cess' (I've seen this in other clues) and 'cess' is found in the answer.
This may be the basis of the clue (or it may be nonsense).

'in' acts as a link.

Can you help me to learn more?