SFS 1990:145

900145.pdf

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:25px;font-family:RWNLVM+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:18px;font-family:RWNLVM+TimesNewRomanPSMT;color:#000000;} .ft12{font-size:15px;font-family:CUXVCP+Arial;color:#000000;} .ft13{font-size:18px;font-family:GKBWHZ+CourierNewPSMT;color:#000000;} .ft14{font-size:18px;font-family:Helvetica;color:#000000;} .ft15{font-size:18px;line-height:21px;font-family:RWNLVM+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:46px;left:34px;white-space:nowrap" class="ft10">Lag </p> <p style="position:absolute;top:70px;left:33px;white-space:nowrap" class="ft10">om �ndring i lagen (1961:394) om tobaksskatt; </p> <p style="position:absolute;top:120px;left:35px;white-space:nowrap" class="ft11">utf�rdad den 26 april 1990. </p> <p style="position:absolute;top:46px;left:610px;white-space:nowrap" class="ft10">SFS 1990:145 </p> <p style="position:absolute;top:77px;left:612px;white-space:nowrap" class="ft11">Utkom fr�n trycket </p> <p style="position:absolute;top:97px;left:611px;white-space:nowrap" class="ft11">den 2 maj 1990 </p> <p style="position:absolute;top:164px;left:50px;white-space:nowrap" class="ft11">Enligt riksdagens beslut' f�reskrivs att 2 � lagen (1961:394) om tobaks�</p> <p style="position:absolute;top:186px;left:35px;white-space:nowrap" class="ft11">skatt^ skall ha f�ljande lydelse. </p> <p style="position:absolute;top:230px;left:35px;white-space:nowrap" class="ft11">2 </p> <p style="position:absolute;top:230px;left:79px;white-space:nowrap" class="ft11">F�r tobaksvara utg�r skatten med nedan angivna, i f�rh�llande till </p> <p style="position:absolute;top:252px;left:36px;white-space:nowrap" class="ft11">varans myckenhet best�mda belopp, n�mligen: </p> <p style="position:absolute;top:294px;left:35px;white-space:nowrap" class="ft11">Varuslag </p> <p style="position:absolute;top:294px;left:249px;white-space:nowrap" class="ft11">Vikt f�r 1 st.gram </p> <p style="position:absolute;top:294px;left:441px;white-space:nowrap" class="ft11">Belopp f�r </p> <p style="position:absolute;top:326px;left:442px;white-space:nowrap" class="ft11">1 st. �re 1 kg kr. </p> <p style="position:absolute;top:362px;left:35px;white-space:nowrap" class="ft11">Cigarrer och cigariller </p> <p style="position:absolute;top:378px;left:35px;white-space:nowrap" class="ft11">grupp I </p> <p style="position:absolute;top:395px;left:83px;white-space:nowrap" class="ft11">I I </p> <p style="position:absolute;top:411px;left:83px;white-space:nowrap" class="ft11">III </p> <p style="position:absolute;top:426px;left:83px;white-space:nowrap" class="ft11">IV </p> <p style="position:absolute;top:378px;left:250px;white-space:nowrap" class="ft11">t.o.m. 1,7 </p> <p style="position:absolute;top:394px;left:249px;white-space:nowrap" class="ft11">�ver 1,7 </p> <p style="position:absolute;top:410px;left:298px;white-space:nowrap" class="ft11">3,0 </p> <p style="position:absolute;top:426px;left:298px;white-space:nowrap" class="ft11">5,0 </p> <p style="position:absolute;top:394px;left:346px;white-space:nowrap" class="ft11">t.o.m. <b>3,0 </b></p> <p style="position:absolute;top:412px;left:394px;white-space:nowrap" class="ft12"><b>5,0 </b></p> <p style="position:absolute;top:450px;left:30px;white-space:nowrap" class="ft11">" Cigarretter </p> <p style="position:absolute;top:467px;left:35px;white-space:nowrap" class="ft11">grupp I . </p> <p style="position:absolute;top:483px;left:84px;white-space:nowrap" class="ft11">II . </p> <p style="position:absolute;top:499px;left:83px;white-space:nowrap" class="ft11">III </p> <p style="position:absolute;top:514px;left:83px;white-space:nowrap" class="ft11">IV </p> <p style="position:absolute;top:530px;left:83px;white-space:nowrap" class="ft11">V . </p> <p style="position:absolute;top:466px;left:250px;white-space:nowrap" class="ft11">t.o.m. 0,85 </p> <p style="position:absolute;top:482px;left:250px;white-space:nowrap" class="ft11">�ver 0,85 </p> <p style="position:absolute;top:498px;left:298px;white-space:nowrap" class="ft11">1,20 </p> <p style="position:absolute;top:514px;left:298px;white-space:nowrap" class="ft11">1,55 </p> <p style="position:absolute;top:530px;left:298px;white-space:nowrap" class="ft11">1,90 </p> <p style="position:absolute;top:482px;left:346px;white-space:nowrap" class="ft11">t.o.m. 1,20 </p> <p style="position:absolute;top:498px;left:393px;white-space:nowrap" class="ft11">1,55 </p> <p style="position:absolute;top:514px;left:393px;white-space:nowrap" class="ft11">1,90 </p> <p style="position:absolute;top:555px;left:36px;white-space:nowrap" class="ft11">R�ktobak </p> <p style="position:absolute;top:571px;left:35px;white-space:nowrap" class="ft11">Tuggtobak </p> <p style="position:absolute;top:587px;left:35px;white-space:nowrap" class="ft11">Snus . .. , </p> <p style="position:absolute;top:379px;left:442px;white-space:nowrap" class="ft13">13,5 </p> <p style="position:absolute;top:395px;left:442px;white-space:nowrap" class="ft13">18,0 </p> <p style="position:absolute;top:411px;left:441px;white-space:nowrap" class="ft13">21,5 </p> <p style="position:absolute;top:427px;left:441px;white-space:nowrap" class="ft13">30,0 </p> <p style="position:absolute;top:467px;left:440px;white-space:nowrap" class="ft13">49 </p> <p style="position:absolute;top:483px;left:440px;white-space:nowrap" class="ft13">56 </p> <p style="position:absolute;top:499px;left:440px;white-space:nowrap" class="ft13">61 </p> <p style="position:absolute;top:515px;left:439px;white-space:nowrap" class="ft13">66 </p> <p style="position:absolute;top:531px;left:440px;white-space:nowrap" class="ft13">70 </p> <p style="position:absolute;top:555px;left:513px;white-space:nowrap" class="ft13">170 </p> <p style="position:absolute;top:571px;left:520px;white-space:nowrap" class="ft13">55 </p> <p style="position:absolute;top:587px;left:520px;white-space:nowrap" class="ft13">32 </p> <p style="position:absolute;top:646px;left:52px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 7 maj 1990. </p> <p style="position:absolute;top:690px;left:36px;white-space:nowrap" class="ft11">P� regeringens v�gnar </p> <p style="position:absolute;top:735px;left:36px;white-space:nowrap" class="ft11">ERIK�SBRINK </p> <p style="position:absolute;top:756px;left:320px;white-space:nowrap" class="ft15">Gunnar Skarell <br/>(Finansdepartementet) </p> <p style="position:absolute;top:819px;left:37px;white-space:nowrap" class="ft11">' Prop. 1989/90; 114, FiU20. rskr. 204. </p> <p style="position:absolute;top:836px;left:36px;white-space:nowrap" class="ft11">^ Lagen omtryckt 1984:155. </p> <p style="position:absolute;top:851px;left:36px;white-space:nowrap" class="ft11">Senaste lydelse av lagens rubrik 1975: 141. </p> <p style="position:absolute;top:867px;left:37px;white-space:nowrap" class="ft11">^ Senaste lydelse 1989:469. </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft14">�</p> </div> </div>
background image

Lag

om �ndring i lagen (1961:394) om tobaksskatt;

utf�rdad den 26 april 1990.

SFS 1990:145

Utkom fr�n trycket

den 2 maj 1990

Enligt riksdagens beslut' f�reskrivs att 2 � lagen (1961:394) om tobaks�

skatt^ skall ha f�ljande lydelse.

2

F�r tobaksvara utg�r skatten med nedan angivna, i f�rh�llande till

varans myckenhet best�mda belopp, n�mligen:

Varuslag

Vikt f�r 1 st.gram

Belopp f�r

1 st. �re 1 kg kr.

Cigarrer och cigariller

grupp I

I I

III

IV

t.o.m. 1,7

�ver 1,7

3,0

5,0

t.o.m. 3,0

5,0

" Cigarretter

grupp I .

II .

III

IV

V .

t.o.m. 0,85

�ver 0,85

1,20

1,55

1,90

t.o.m. 1,20

1,55

1,90

R�ktobak

Tuggtobak

Snus . .. ,

13,5

18,0

21,5

30,0

49

56

61

66

70

170

55

32

Denna lag tr�der i kraft den 7 maj 1990.

P� regeringens v�gnar

ERIK�SBRINK

Gunnar Skarell
(Finansdepartementet)

' Prop. 1989/90; 114, FiU20. rskr. 204.

^ Lagen omtryckt 1984:155.

Senaste lydelse av lagens rubrik 1975: 141.

^ Senaste lydelse 1989:469.

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