SFS 1977:190

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:21px;font-family:OPGBAR+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:18px;font-family:OPGBAR+TimesNewRomanPSMT;color:#000000;} .ft12{font-size:13px;font-family:NRWBSD+ArialMT;color:#000000;} .ft13{font-size:18px;font-family:Helvetica;color:#000000;} .ft14{font-size:18px;line-height:22px;font-family:OPGBAR+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:29px;left:36px;white-space:nowrap" class="ft10">Lag </p> <p style="position:absolute;top:29px;left:630px;white-space:nowrap" class="ft10">SFS 1977:190 </p> <p style="position:absolute;top:55px;left:35px;white-space:nowrap" class="ft10">om �ndring i kommunalskattelagen (1928:370); </p> <p style="position:absolute;top:55px;left:633px;white-space:nowrap" class="ft10">utkom tvrm tackel </p> <p style="position:absolute;top:100px;left:36px;white-space:nowrap" class="ft11">utf�rdad den 21 april 1977. </p> <p style="position:absolute;top:143px;left:53px;white-space:nowrap" class="ft11">Enligt riksdagens beslut' f�reskrives att 1 � kommunalskattelagen </p> <p style="position:absolute;top:166px;left:34px;white-space:nowrap" class="ft11">(1928: 370) skall ha nedan angivna lydelse. </p> <p style="position:absolute;top:209px;left:34px;white-space:nowrap" class="ft11">1 </p> <p style="position:absolute;top:209px;left:82px;white-space:nowrap" class="ft11">Med allm�n kommunalskatt avses i denna lag kommunalskatt, </p> <p style="position:absolute;top:232px;left:35px;white-space:nowrap" class="ft11">landstingsskatt och f�rsamlingsskatt. </p> <p style="position:absolute;top:253px;left:51px;white-space:nowrap" class="ft11">Allm�n kommunalskatt skall utg�ras i f�rh �llande till de t antal skatte�</p> <p style="position:absolute;top:275px;left:34px;white-space:nowrap" class="ft14">kronor och skatte�ren. som p�f�res en var skattskyldig enligt de i denn a <br/>lag fastst�llda grunder, dock att skatten skall utg� i helt anta l kronor enligt </p> <p style="position:absolute;top:320px;left:35px;white-space:nowrap" class="ft11">vad i uppb�rd slagen (1953:272) stadgas. </p> <p style="position:absolute;top:342px;left:51px;white-space:nowrap" class="ft11">Ang�ende taxeringsmyndigheter och f�rfarandet vid tax ering till allm�n </p> <p style="position:absolute;top:365px;left:34px;white-space:nowrap" class="ft11">kommunalskatt stadgas i taxeringslagen (1956:623). </p> <p style="position:absolute;top:409px;left:52px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 juli 1977. </p> <p style="position:absolute;top:454px;left:35px;white-space:nowrap" class="ft11">P� regeringens v�gnar </p> <p style="position:absolute;top:498px;left:36px;white-space:nowrap" class="ft11">INGEMAR MUNDEBO </p> <p style="position:absolute;top:542px;left:325px;white-space:nowrap" class="ft14">G. Bj�rne <br/>(Budgetdepartementet) </p> <p style="position:absolute;top:607px;left:33px;white-space:nowrap" class="ft11">' Prop. 1975/76:187, KU 19 76/77:25. rskr 148. </p> <p style="position:absolute;top:625px;left:33px;white-space:nowrap" class="ft11">2 Senaste lydelse 1953: 274 (jfr 1974:771 och 773). </p> <p style="position:absolute;top:84px;left:630px;white-space:nowrap" class="ft12">den 12 maj 1977 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft13">�</p> </div> </div> ;