SFS 1992:649

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:22px;font-family:TYMHXI+TimesNewRomanPS;color:#000000;} .ft11{font-size:22px;font-family:ABDBTN+TimesNewRomanPSMT;color:#000000;} .ft12{font-size:18px;font-family:ABDBTN+TimesNewRomanPSMT;color:#000000;} .ft13{font-size:18px;font-family:Helvetica;color:#000000;} .ft14{font-size:18px;line-height:21px;font-family:ABDBTN+TimesNewRomanPSMT;color:#000000;} .ft15{font-size:18px;line-height:22px;font-family:ABDBTN+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:62px;left:30px;white-space:nowrap" class="ft10"><b>Lag </b></p> <p style="position:absolute;top:62px;left:602px;white-space:nowrap" class="ft10"><b>SFS 1992:649 </b></p> <p style="position:absolute;top:83px;left:30px;white-space:nowrap" class="ft11">om �ndring i lagen (1990:676) om skatt p� r�nta p� </p> <p style="position:absolute;top:83px;left:603px;white-space:nowrap" class="ft11">u,kom fr�n trycket </p> <p style="position:absolute;top:106px;left:30px;white-space:nowrap" class="ft11">skogskontomedel m. m.; </p> <p style="position:absolute;top:106px;left:602px;white-space:nowrap" class="ft11">den 23 juni 1992 </p> <p style="position:absolute;top:149px;left:32px;white-space:nowrap" class="ft11">utr�rdad den 11 juni 1992. </p> <p style="position:absolute;top:196px;left:46px;white-space:nowrap" class="ft12">Enligt riksdagens beslu t' f�reskrivs att 9 � lagen (1990:676) om skatt p� </p> <p style="position:absolute;top:218px;left:32px;white-space:nowrap" class="ft12">r�nta p� skogskontomedel m. m. skall ha f�ljande, lydelse. </p> <p style="position:absolute;top:261px;left:31px;white-space:nowrap" class="ft12">9 � Har skatt inte betalats in inom den tid som anges i 6 � tas en </p> <p style="position:absolute;top:283px;left:32px;white-space:nowrap" class="ft14">dr�jsm�lsavgift ut. Dr�jsm�lsavgiften tas ut enligt 58 � 2-5 mom. upp�<br/>b�rdslagen (1953: 272). Riksskatteverket f�r medge befrielse helt eller del�<br/>vis fr�n skyldigheten att betala dr�jsm�lsavgift, om det finns s�rskilda </p> <p style="position:absolute;top:350px;left:31px;white-space:nowrap" class="ft12">sk�l. </p> <p style="position:absolute;top:392px;left:47px;white-space:nowrap" class="ft12">Denna lag tr�der i kraft den 1 januari 1993. �ldre foreskrifter g�ller </p> <p style="position:absolute;top:414px;left:32px;white-space:nowrap" class="ft15">dock fortfarande i fr�ga om skatt som f�rfallit till betalning fore ikrafttr�<br/>dandet. </p> <p style="position:absolute;top:480px;left:32px;white-space:nowrap" class="ft12">P� regeringens v�gnar </p> <p style="position:absolute;top:523px;left:32px;white-space:nowrap" class="ft12">BO LUNDGREN </p> <p style="position:absolute;top:566px;left:311px;white-space:nowrap" class="ft12">Peder Andr� </p> <p style="position:absolute;top:588px;left:310px;white-space:nowrap" class="ft12">(Finansdepartementet) </p> <p style="position:absolute;top:609px;left:30px;white-space:nowrap" class="ft12">' Prop. 1991/92:93. SkU19, rskr. 269. </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft13">�</p> </div> </div> ;