No, taxed when you earn the money that repays the loan. Income tax, capital gains taxes, dividend taxes, estate taxes, etc... However the money was acquired to repay the loan, a tax was applied.
Which is pendantically and functionally very different from the implied tax on repayment.
Maybe you didn't read it properly, I said taxed "on the income" then specified that's the money "used to pay it back".
Income has a specific definition if you want to be pedantic, and types of income are always taxed.
I read it properly but "the implied tax on repayment" was referring to lovecg's comment.