Stretches out to take on regular heavy duties (6)

I believe the answer is:
levies
'duties' is the definition.
(I've seen this in another clue)
'stretches out to take on regular heavy' is the wordplay.
'stretches out' becomes 'lies' (I've seen this in another clue. I am not sure about the 'out' bit.).
'to take on' indicates putting letters inside.
'regular' means one should take alternating letters.
The alternating letters of 'heavy' are 'ev'.
'lies' going around 'ev' is 'LEVIES'.
Can you help me to learn more?
(Other definitions for levies that I've seen before include "Charges" , "tariffs" , "Imposes a tax or fine" , "Taxes or fines" , "Imposes payment by authority" .)
