SFS 1998:596 Lag om ändring i lagen (1994:1563) om tobaksskatt

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:15px;font-family:Times;color:#000000;} .ft19{font-size:14px;font-family:Times;color:#000000;} .ft110{font-size:7px;font-family:Times;color:#000000;} .ft111{font-size:13px;font-family:Times;color:#000000;} .ft112{font-size:12px;font-family:Times;color:#000000;} .ft113{font-size:17px;font-family:Times;color:#000000;} .ft114{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft115{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft116{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:8px;left:20px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:1039px;left:749px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:0px;left:24px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:197px;left:180px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:5px;left:30px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:309px;left:180px;white-space:nowrap" class="ft114"><b>Lag<br/>om �ndring i lagen (1994:1563) om tobaksskatt;</b></p> <p style="position:absolute;top:8px;left:35px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:365px;left:180px;white-space:nowrap" class="ft11">utf�rdad den 11 juni 1998.</p> <p style="position:absolute;top:401px;left:194px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:12px;left:39px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:399px;left:335px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:8px;left:41px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:401px;left:339px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om lagen (1994:1563) om to-</p> <p style="position:absolute;top:418px;left:180px;white-space:nowrap" class="ft11">baksskatt </p> <p style="position:absolute;top:8px;left:45px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:436px;left:194px;white-space:nowrap" class="ft17"><i>dels </i></p> <p style="position:absolute;top:8px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:436px;left:221px;white-space:nowrap" class="ft11">att 42 � skall upph�ra att g�lla,</p> <p style="position:absolute;top:8px;left:53px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:454px;left:194px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:8px;left:56px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:454px;left:217px;white-space:nowrap" class="ft11"> att rubriken n�rmast f�re 42 � skall utg�,</p> <p style="position:absolute;top:8px;left:60px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:471px;left:194px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:8px;left:63px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:471px;left:217px;white-space:nowrap" class="ft11"> att 2 � skall ha f�ljande lydelse.</p> <p style="position:absolute;top:8px;left:68px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:507px;left:180px;white-space:nowrap" class="ft19"><b>2 �</b></p> <p style="position:absolute;top:12px;left:71px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:505px;left:198px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:8px;left:74px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:507px;left:217px;white-space:nowrap" class="ft11">Skatt p� cigaretter tas ut med 20 �re per styck och 39,2 procent av de-</p> <p style="position:absolute;top:524px;left:180px;white-space:nowrap" class="ft11">taljhandelspriset.</p> <p style="position:absolute;top:542px;left:194px;white-space:nowrap" class="ft11">Cigaretter med en l�ngd, exklusive filter eller munstycke, som �verstiger 9</p> <p style="position:absolute;top:560px;left:180px;white-space:nowrap" class="ft115">centimeter men inte 18 centimeter anses som tv� cigaretter. �r cigaretten<br/>l�ngre anses varje p�b�rjad ytterligare l�ngd av 9 centimeter som en cigarett.</p> <p style="position:absolute;top:8px;left:77px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:613px;left:194px;white-space:nowrap" class="ft115">1. Denna lag tr�der i kraft den 1 augusti 1998. <br/>2. Skattskyldig f�r tobaksskatt f�r dock i tobaksskatteredovisningen till</p> <p style="position:absolute;top:649px;left:180px;white-space:nowrap" class="ft115">beskattningsmyndigheten till�mpa de nya skattesatserna p� cigaretter under<br/>tiden den 2731 juli 1998 under f�ruts�ttning att dessa cigaretter inte bjuds<br/>ut till f�rs�ljning f�re den 1 augusti 1998 och att en s�rredovisning l�mnas<br/>f�r tiden den 2731 juli 1998.</p> <p style="position:absolute;top:737px;left:180px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:772px;left:180px;white-space:nowrap" class="ft11">THOMAS �STROS</p> <p style="position:absolute;top:790px;left:410px;white-space:nowrap" class="ft115">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:13px;left:81px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:1023px;left:180px;white-space:nowrap" class="ft110">1</p> <p style="position:absolute;top:9px;left:83px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:1025px;left:187px;white-space:nowrap" class="ft112">Prop. 1997/98:150, bet. 1997/98:FiU20, rskr. 1997/98:318.</p> <p style="position:absolute;top:13px;left:86px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:1036px;left:180px;white-space:nowrap" class="ft110">2</p> <p style="position:absolute;top:9px;left:89px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:1038px;left:187px;white-space:nowrap" class="ft112">Senaste lydelse 1997:443.</p> <p style="position:absolute;top:292px;left:641px;white-space:nowrap" class="ft113"><b>SFS 1998:596</b></p> <p style="position:absolute;top:318px;left:641px;white-space:nowrap" class="ft116">Utkom fr�n trycket<br/>den 24 juni 1998</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:12px;left:99px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:1059px;left:587px;white-space:nowrap" class="ft21">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:600px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 1998</p> </div> </div> ;