SFS 1983:869

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:24px;font-family:KIAPGE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:18px;font-family:KIAPGE+TimesNewRomanPSMT;color:#000000;} .ft12{font-size:18px;font-family:Helvetica;color:#000000;} .ft13{font-size:18px;line-height:22px;font-family:KIAPGE+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:18px;line-height:21px;font-family:KIAPGE+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:18px;font-family:KIAPGE+TimesNewRomanPSMT;color:#000000;} .ft21{font-size:18px;font-family:Helvetica;color:#000000;} .ft22{font-size:18px;line-height:21px;font-family:KIAPGE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:41px;left:78px;white-space:nowrap" class="ft10">Lag </p> <p style="position:absolute;top:65px;left:78px;white-space:nowrap" class="ft10">om �ndrnmig i lagen (1961; 394) om tobaksskatt; </p> <p style="position:absolute;top:114px;left:78px;white-space:nowrap" class="ft11">beslutad den 17 november 1983. </p> <p style="position:absolute;top:158px;left:95px;white-space:nowrap" class="ft11">Enligt riksdagens beslut' f�reskrivs att 1, 2 och 5 �� lagen (1961:394) om </p> <p style="position:absolute;top:179px;left:78px;white-space:nowrap" class="ft11">tobaksskatt^ skall ha nedan angivna lydelse. </p> <p style="position:absolute;top:224px;left:78px;white-space:nowrap" class="ft11">1 </p> <p style="position:absolute;top:224px;left:125px;white-space:nowrap" class="ft11">Till staten skall enligt best�mmelserna i denna lag erl�ggas s�rskild </p> <p style="position:absolute;top:246px;left:78px;white-space:nowrap" class="ft13">skatt (tobaksskatt) f�r cigarrer, cigariller, cigarretter, r�ktobak, snus och <br/>tuggtobak (ur tulltaxenummer 24.02). </p> <p style="position:absolute;top:288px;left:96px;white-space:nowrap" class="ft11">Intill myckenhet som regeringen best�mmer m� skattefrihet �tnjutas f�r </p> <p style="position:absolute;top:310px;left:79px;white-space:nowrap" class="ft11">tobaksvaror, som inkomma till riket s�som g�va till enskild person f�r </p> <p style="position:absolute;top:332px;left:79px;white-space:nowrap" class="ft11">dennes eget bruk. </p> <p style="position:absolute;top:354px;left:96px;white-space:nowrap" class="ft11">I de i andra stycket avsedda fallen skall, d�r tullfrihet ej �tnjutes, i st�llet </p> <p style="position:absolute;top:376px;left:79px;white-space:nowrap" class="ft11">f�r skatt erl�ggas f�r dessa fall s�rskilt stadgad tull. </p> <p style="position:absolute;top:398px;left:96px;white-space:nowrap" class="ft11">Vid bed�mning av till vilket tulltaxenummer viss vara skall h�nf�ras </p> <p style="position:absolute;top:420px;left:79px;white-space:nowrap" class="ft11">tages ej h�nsyn till s�dan tulltaxering av varusats som g�res med st�d av </p> <p style="position:absolute;top:442px;left:79px;white-space:nowrap" class="ft11">allm�nna best�mmelserna andra stycket 3 b tulltaxan (1977:975). </p> <p style="position:absolute;top:486px;left:79px;white-space:nowrap" class="ft11">2 �'' F�r tobaksvara utg�r skatten med nedan angivna, i f�rh�l lande till </p> <p style="position:absolute;top:508px;left:80px;white-space:nowrap" class="ft11">varans myckenhet best�mda belopp, n�mligen: </p> <p style="position:absolute;top:39px;left:649px;white-space:nowrap" class="ft10">SFS 1983:869 </p> <p style="position:absolute;top:69px;left:651px;white-space:nowrap" class="ft11">Utkom fr�n trycket </p> <p style="position:absolute;top:88px;left:650px;white-space:nowrap" class="ft11">den 17 november 1983 </p> <p style="position:absolute;top:549px;left:81px;white-space:nowrap" class="ft11">Varuslag </p> <p style="position:absolute;top:549px;left:271px;white-space:nowrap" class="ft11">Vikt f�r 1 st. gram </p> <p style="position:absolute;top:549px;left:463px;white-space:nowrap" class="ft11">Belopp f�r </p> <p style="position:absolute;top:581px;left:463px;white-space:nowrap" class="ft11">1 st. �re </p> <p style="position:absolute;top:582px;left:546px;white-space:nowrap" class="ft11">1 kg kr. </p> <p style="position:absolute;top:613px;left:80px;white-space:nowrap" class="ft11">Cigarrer och cigariller </p> <p style="position:absolute;top:629px;left:94px;white-space:nowrap" class="ft11">grupp I </p> <p style="position:absolute;top:629px;left:271px;white-space:nowrap" class="ft11">t. o. m. 1,7 </p> <p style="position:absolute;top:629px;left:463px;white-space:nowrap" class="ft11">13,5 </p> <p style="position:absolute;top:645px;left:139px;white-space:nowrap" class="ft11">II </p> <p style="position:absolute;top:645px;left:270px;white-space:nowrap" class="ft11">�ver 1,71, o. m. 3,0 </p> <p style="position:absolute;top:645px;left:462px;white-space:nowrap" class="ft11">18,0 </p> <p style="position:absolute;top:661px;left:139px;white-space:nowrap" class="ft11">III </p> <p style="position:absolute;top:661px;left:270px;white-space:nowrap" class="ft11">&#34; </p> <p style="position:absolute;top:661px;left:314px;white-space:nowrap" class="ft11">3,0&#34; </p> <p style="position:absolute;top:661px;left:394px;white-space:nowrap" class="ft11">5,0 </p> <p style="position:absolute;top:661px;left:462px;white-space:nowrap" class="ft11">21,5 </p> <p style="position:absolute;top:677px;left:139px;white-space:nowrap" class="ft11">IV </p> <p style="position:absolute;top:677px;left:270px;white-space:nowrap" class="ft11">&#34; </p> <p style="position:absolute;top:677px;left:315px;white-space:nowrap" class="ft11">5,0 </p> <p style="position:absolute;top:677px;left:463px;white-space:nowrap" class="ft11">30,0 </p> <p style="position:absolute;top:693px;left:80px;white-space:nowrap" class="ft11">Cigarretter </p> <p style="position:absolute;top:709px;left:95px;white-space:nowrap" class="ft11">grupp I </p> <p style="position:absolute;top:709px;left:271px;white-space:nowrap" class="ft11">t. o. m. 0,85 </p> <p style="position:absolute;top:709px;left:463px;white-space:nowrap" class="ft11">28 </p> <p style="position:absolute;top:725px;left:139px;white-space:nowrap" class="ft11">II </p> <p style="position:absolute;top:725px;left:270px;white-space:nowrap" class="ft11">�ver 0,851, o. m. 1,20 </p> <p style="position:absolute;top:725px;left:462px;white-space:nowrap" class="ft11">35 </p> <p style="position:absolute;top:741px;left:139px;white-space:nowrap" class="ft11">III </p> <p style="position:absolute;top:741px;left:270px;white-space:nowrap" class="ft11">&#34; </p> <p style="position:absolute;top:741px;left:315px;white-space:nowrap" class="ft11">1,20&#34; </p> <p style="position:absolute;top:741px;left:395px;white-space:nowrap" class="ft11">1,55 </p> <p style="position:absolute;top:741px;left:462px;white-space:nowrap" class="ft11">40 </p> <p style="position:absolute;top:757px;left:139px;white-space:nowrap" class="ft11">IV </p> <p style="position:absolute;top:757px;left:270px;white-space:nowrap" class="ft11">&#34; </p> <p style="position:absolute;top:757px;left:315px;white-space:nowrap" class="ft11">1,55&#34; </p> <p style="position:absolute;top:757px;left:395px;white-space:nowrap" class="ft11">1,90 </p> <p style="position:absolute;top:757px;left:462px;white-space:nowrap" class="ft11">45 </p> <p style="position:absolute;top:773px;left:140px;white-space:nowrap" class="ft11">V </p> <p style="position:absolute;top:773px;left:270px;white-space:nowrap" class="ft11">&#34; </p> <p style="position:absolute;top:773px;left:315px;white-space:nowrap" class="ft11">1,90 </p> <p style="position:absolute;top:773px;left:463px;white-space:nowrap" class="ft11">49 </p> <p style="position:absolute;top:789px;left:81px;white-space:nowrap" class="ft11">R�ktobak </p> <p style="position:absolute;top:789px;left:463px;white-space:nowrap" class="ft11">-</p> <p style="position:absolute;top:804px;left:80px;white-space:nowrap" class="ft11">Tuggtobak </p> <p style="position:absolute;top:804px;left:463px;white-space:nowrap" class="ft11">-</p> <p style="position:absolute;top:820px;left:80px;white-space:nowrap" class="ft11">Snus </p> <p style="position:absolute;top:820px;left:463px;white-space:nowrap" class="ft11">-</p> <p style="position:absolute;top:789px;left:547px;white-space:nowrap" class="ft11">100 </p> <p style="position:absolute;top:806px;left:554px;white-space:nowrap" class="ft11">32 </p> <p style="position:absolute;top:821px;left:555px;white-space:nowrap" class="ft11">16 </p> <p style="position:absolute;top:876px;left:80px;white-space:nowrap" class="ft14">5 � Den som inom riket f�r f�rs�ljning tillverkar tobaksvaror �r skyldig <br/>att vara registrerad hos riksskatteverket samt att f�r s�dant �ndam�l g�ra </p> <p style="position:absolute;top:920px;left:81px;white-space:nowrap" class="ft11">anm�lan till ve rket. </p> <p style="position:absolute;top:942px;left:97px;white-space:nowrap" class="ft11">Den som f�r �terf�rs�ljning till r iket inf�r tobaksvara m�, d�r inf�rseln </p> <p style="position:absolute;top:964px;left:80px;white-space:nowrap" class="ft11">�r av st�rre omfattning eller eljest s�rskilda sk�l d�rtill �ro, efter ans�kan </p> <p style="position:absolute;top:985px;left:81px;white-space:nowrap" class="ft11">registreras hos riksskatteverket. </p> <p style="position:absolute;top:1048px;left:80px;white-space:nowrap" class="ft11">^ Prop. 1983/84: 37, SkU 7. rskr 9. </p> <p style="position:absolute;top:1064px;left:80px;white-space:nowrap" class="ft11">- Lagen omtryckt 1975: 141. </p> <p style="position:absolute;top:1080px;left:80px;white-space:nowrap" class="ft11">Senaste lydelse av lagens rubrik 1975: 141. </p> <p style="position:absolute;top:1099px;left:83px;white-space:nowrap" class="ft11">^ Senaste lydelse 1977:979. </p> <p style="position:absolute;top:1115px;left:81px;white-space:nowrap" class="ft11">'* Senaste lydelse 1983: 23. �ndringen inneb�r bl. a. att andra stycket upph�vs. </p> <p style="position:absolute;top:1115px;left:769px;white-space:nowrap" class="ft11">2137 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft12">�</p> </div> <div id="page2-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:49px;left:88px;white-space:nowrap" class="ft20">SFS 1983:869 </p> <p style="position:absolute;top:49px;left:273px;white-space:nowrap" class="ft20">Om verkst�lld registrering skall riksskatteverket utf�rda bevis. </p> <p style="position:absolute;top:49px;left:781px;white-space:nowrap" class="ft20">. r </p> <p style="position:absolute;top:70px;left:273px;white-space:nowrap" class="ft20">Intr�der �ndring i f�rh�llande, varom uppgift l�mnats i anm�lan eller </p> <p style="position:absolute;top:92px;left:255px;white-space:nowrap" class="ft20">ans�kan, skall riksskatteverket underr�ttas h�rom. </p> <p style="position:absolute;top:134px;left:272px;white-space:nowrap" class="ft22">Denna lag tr�der i kraft den 5 december 1983. <br/>�ldre best�mmelser om skatt p� cigarrettpapper och cigarretthylsor </p> <p style="position:absolute;top:178px;left:255px;white-space:nowrap" class="ft22">g�ller dock till utg�ngen av �r 1983. Dessa best�mmelser till�mpas ocks� <br/>efter utg�ngen av �r 1983 i fr�ga om cigarrettpapper och cigarretthylsor f�r </p> <p style="position:absolute;top:221px;left:256px;white-space:nowrap" class="ft20">vilka skattskyldighet har intr�tt senast den 31 december 1983. </p> <p style="position:absolute;top:264px;left:255px;white-space:nowrap" class="ft20">P� regeringens v�gnar </p> <p style="position:absolute;top:308px;left:256px;white-space:nowrap" class="ft20">KJELL-OLOF FELDT </p> <p style="position:absolute;top:351px;left:541px;white-space:nowrap" class="ft20">Leif Lindstam </p> <p style="position:absolute;top:373px;left:541px;white-space:nowrap" class="ft20">(Finansdepartementet) </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft21">�</p> </div> </div> ;