SFS 1981:344

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:21px;font-family:CEPZKQ+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:18px;font-family:CEPZKQ+TimesNewRomanPSMT;color:#000000;} .ft12{font-size:13px;font-family:IZKEEY+TimesNewRomanPS;color:#000000;} .ft13{font-size:12px;font-family:IZKEEY+TimesNewRomanPS;color:#000000;} .ft14{font-size:15px;font-family:URFJNH+TimesNewRomanPS;color:#000000;} .ft15{font-size:18px;font-family:Helvetica;color:#000000;} .ft16{font-size:18px;line-height:25px;font-family:CEPZKQ+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:18px;font-family:CEPZKQ+TimesNewRomanPSMT;color:#000000;} .ft21{font-size:18px;font-family:IZKEEY+TimesNewRomanPS;color:#000000;} .ft22{font-size:16px;font-family:CEPZKQ+TimesNewRomanPSMT;color:#000000;} .ft23{font-size:16px;font-family:NEZVCF+TimesNewRomanPS;color:#000000;} .ft24{font-size:12px;font-family:IZKEEY+TimesNewRomanPS;color:#000000;} .ft25{font-size:18px;font-family:Helvetica;color:#000000;} .ft26{font-size:18px;line-height:21px;font-family:CEPZKQ+TimesNewRomanPSMT;color:#000000;} .ft27{font-size:18px;line-height:22px;font-family:CEPZKQ+TimesNewRomanPSMT;color:#000000;} .ft28{font-size:16px;line-height:23px;font-family:CEPZKQ+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft30{font-size:18px;font-family:CEPZKQ+TimesNewRomanPSMT;color:#000000;} .ft31{font-size:18px;font-family:Helvetica;color:#000000;} .ft32{font-size:18px;line-height:20px;font-family:CEPZKQ+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:801px;left:38px;white-space:nowrap" class="ft10">SFS 1981:344 </p> <p style="position:absolute;top:801px;left:204px;white-space:nowrap" class="ft10">Lag </p> <p style="position:absolute;top:826px;left:39px;white-space:nowrap" class="ft10">Utkom fr�n trycket </p> <p style="position:absolute;top:826px;left:203px;white-space:nowrap" class="ft10">O" �edrmg i lagco (1957:262) om alSm�m energiskatt; </p> <p style="position:absolute;top:850px;left:38px;white-space:nowrap" class="ft11">den 19 maj 1981 </p> <p style="position:absolute;top:869px;left:204px;white-space:nowrap" class="ft11">utf�rdad den 7 maj 198 1. </p> <p style="position:absolute;top:913px;left:221px;white-space:nowrap" class="ft11">Enligt riksdagens beslut' f�reskrivs i fr�ga om lagen (1957: 262) om al l�</p> <p style="position:absolute;top:934px;left:204px;white-space:nowrap" class="ft11">m�n energiskatt'' </p> <p style="position:absolute;top:934px;left:798px;white-space:nowrap" class="ft11">O </p> <p style="position:absolute;top:956px;left:221px;white-space:nowrap" class="ft11">dels att 14 � och bilagan gka ll ha nedan angivna lydelse, </p> <p style="position:absolute;top:956px;left:799px;white-space:nowrap" class="ft11">� </p> <p style="position:absolute;top:978px;left:221px;white-space:nowrap" class="ft11">dels att i lagen skall inf�ras en ny bilaga, bilaga 2, av nedan angivna ly- </p> <p style="position:absolute;top:978px;left:799px;white-space:nowrap" class="ft11">t </p> <p style="position:absolute;top:999px;left:205px;white-space:nowrap" class="ft11">delse. </p> <p style="position:absolute;top:999px;left:798px;white-space:nowrap" class="ft16">i-a <br/><b>ti' </b></p> <p style="position:absolute;top:1212px;left:650px;white-space:nowrap" class="ft13"><b>" </b></p> <p style="position:absolute;top:1212px;left:675px;white-space:nowrap" class="ft13"><b>''V'v </b></p> <p style="position:absolute;top:1045px;left:797px;white-space:nowrap" class="ft14"><i><b>\ </b></i></p> <p style="position:absolute;top:1090px;left:204px;white-space:nowrap" class="ft11">' Prop. l980/8l:ll8bil. 2, SkU44, rskr 285. </p> <p style="position:absolute;top:1090px;left:798px;white-space:nowrap" class="ft11">t-; </p> <p style="position:absolute;top:1106px;left:203px;white-space:nowrap" class="ft11">2 Lagen omtryckt 19 75; 272. Senaste lydelse av lagens rubrik 1 975; 272. </p> <p style="position:absolute;top:1106px;left:798px;white-space:nowrap" class="ft11">t; </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft15">�</p> </div> <div id="page2-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:45px;left:42px;white-space:nowrap" class="ft20">14 </p> <p style="position:absolute;top:45px;left:96px;white-space:nowrap" class="ft20">Skatten utg�r med 3 �r e per kilowattimme f�r elektrisk kraft som </p> <p style="position:absolute;top:45px;left:642px;white-space:nowrap" class="ft20">SFS 1981:344 </p> <p style="position:absolute;top:67px;left:42px;white-space:nowrap" class="ft20">f�rbrukas i kommuner som anges i bilaga 2 till denn a lag. I �vrigt utg�r </p> <p style="position:absolute;top:89px;left:42px;white-space:nowrap" class="ft20">skatten f�r elektrisk kraft med 4 �re per kilowattimme, utom i fr�ga om s�</p> <p style="position:absolute;top:110px;left:42px;white-space:nowrap" class="ft27">dan kraft som f�rbrukas i industriell verksamhet, d� skatten utg�r med 3 <br/>�re per kilowattimme f�r den del av f�rbrukningen under ett �r som �ver�<br/>stiger 40000 kilowattimmar. </p> <p style="position:absolute;top:208px;left:33px;white-space:nowrap" class="ft21"><b>I Bilaga 1 till lagen (1957:262) om allm�n energiskatt^ </b></p> <p style="position:absolute;top:239px;left:39px;white-space:nowrap" class="ft22">F�rteckning �ver vissa br�nslen f�r vilka allm�n energiskatt skall erl�ggas </p> <p style="position:absolute;top:279px;left:39px;white-space:nowrap" class="ft22">Tuiltaxe- Br�nsle </p> <p style="position:absolute;top:279px;left:494px;white-space:nowrap" class="ft22">Skattesats </p> <p style="position:absolute;top:295px;left:40px;white-space:nowrap" class="ft22">nummer </p> <p style="position:absolute;top:334px;left:40px;white-space:nowrap" class="ft22">ur 27.01 Stenkol </p> <p style="position:absolute;top:334px;left:502px;white-space:nowrap" class="ft22">12 kr. f�r ton </p> <p style="position:absolute;top:350px;left:39px;white-space:nowrap" class="ft22">ur 27.01 Stenkolsstybb samt stenkolsbriketter och liknande fasta </p> <p style="position:absolute;top:365px;left:110px;white-space:nowrap" class="ft22">br�nslen, framst�llda av stenkol </p> <p style="position:absolute;top:365px;left:509px;white-space:nowrap" class="ft22">6 kr. f�r ton </p> <p style="position:absolute;top:381px;left:40px;white-space:nowrap" class="ft22">ur 27.02 Brunkolsbriketter </p> <p style="position:absolute;top:381px;left:508px;white-space:nowrap" class="ft22">6 kr. f�r ton </p> <p style="position:absolute;top:397px;left:39px;white-space:nowrap" class="ft22">ur 27.04 Koks och koksbriketter </p> <p style="position:absolute;top:397px;left:501px;white-space:nowrap" class="ft22">14 kr. f�r ton </p> <p style="position:absolute;top:413px;left:41px;white-space:nowrap" class="ft22">ur 27.04 Koksstybb </p> <p style="position:absolute;top:413px;left:509px;white-space:nowrap" class="ft22">6 kr. f�r ton </p> <p style="position:absolute;top:429px;left:39px;white-space:nowrap" class="ft22">ur 27.10 Fotogen med tillsats som m�jligg�rdrift av snabbg�ende </p> <p style="position:absolute;top:445px;left:110px;white-space:nowrap" class="ft22">dieselmotor </p> <p style="position:absolute;top:445px;left:494px;white-space:nowrap" class="ft22">207 kr. f�r m' </p> <p style="position:absolute;top:461px;left:41px;white-space:nowrap" class="ft22">ur 27.10 Motorbr�nnoljor, eldningsoljor och bunkeroljor </p> <p style="position:absolute;top:461px;left:494px;white-space:nowrap" class="ft22">207 kr. f�r m^ </p> <p style="position:absolute;top:477px;left:111px;white-space:nowrap" class="ft22">Anm. Skatten p� oljor ber�knas efter varans fakturera�</p> <p style="position:absolute;top:492px;left:112px;white-space:nowrap" class="ft22">de volym. Kan skatten icke ber�kn as p� s�dant s�tt el�</p> <p style="position:absolute;top:508px;left:111px;white-space:nowrap" class="ft22">ler sker fakturering annorledes �n enligt vedertagna </p> <p style="position:absolute;top:525px;left:110px;white-space:nowrap" class="ft22">grunder, �ger beskattningsmyndigheten fastst�lla </p> <p style="position:absolute;top:540px;left:110px;white-space:nowrap" class="ft22">grunder f�r ber�kning av volymen. </p> <p style="position:absolute;top:607px;left:40px;white-space:nowrap" class="ft28">Bilaga 2 till lagen (1957:262) om allm�n energiskatt <br/>F�rteckning �ver kommuner som avses i 14 � </p> <p style="position:absolute;top:661px;left:40px;white-space:nowrap" class="ft23"><i>Norrbottens l�n </i></p> <p style="position:absolute;top:661px;left:323px;white-space:nowrap" class="ft23"><i>V�sterbottens l�n </i></p> <p style="position:absolute;top:678px;left:40px;white-space:nowrap" class="ft22">Samtliga kommuner </p> <p style="position:absolute;top:678px;left:323px;white-space:nowrap" class="ft22">Samtliga kommuner </p> <p style="position:absolute;top:708px;left:39px;white-space:nowrap" class="ft23"><i>J�mtlands l�n </i></p> <p style="position:absolute;top:708px;left:322px;white-space:nowrap" class="ft23"><i>V�sternorrlands l�n </i></p> <p style="position:absolute;top:725px;left:40px;white-space:nowrap" class="ft22">Samtliga kommuner </p> <p style="position:absolute;top:725px;left:323px;white-space:nowrap" class="ft22">Sollefte� </p> <p style="position:absolute;top:740px;left:324px;white-space:nowrap" class="ft22">�nge </p> <p style="position:absolute;top:756px;left:323px;white-space:nowrap" class="ft22">�rnsk�ldsvik </p> <p style="position:absolute;top:788px;left:40px;white-space:nowrap" class="ft23"><i>G�vleborgs l�n </i></p> <p style="position:absolute;top:788px;left:324px;white-space:nowrap" class="ft23"><i>Kopparbergs l�n </i></p> <p style="position:absolute;top:803px;left:41px;white-space:nowrap" class="ft22">Ljusdal </p> <p style="position:absolute;top:803px;left:324px;white-space:nowrap" class="ft22">Malung </p> <p style="position:absolute;top:819px;left:324px;white-space:nowrap" class="ft22">Mora </p> <p style="position:absolute;top:835px;left:323px;white-space:nowrap" class="ft22">Orsa </p> <p style="position:absolute;top:851px;left:323px;white-space:nowrap" class="ft22">�lvdalen </p> <p style="position:absolute;top:882px;left:41px;white-space:nowrap" class="ft22">V�rmlands l�n </p> <p style="position:absolute;top:897px;left:40px;white-space:nowrap" class="ft22">Torsby </p> <p style="position:absolute;top:940px;left:56px;white-space:nowrap" class="ft27">Denna lag tr�der i kraft den 1 juli 1981. <br/>Den nya skattes atsen for elektrisk kraft till�mpas f�r energif�rbrukning�</p> <p style="position:absolute;top:984px;left:40px;white-space:nowrap" class="ft26">en efter ikrafttr�dandet. Om m�taravl�sning g�rs under tiden den 22 <br/>juni-den 6 juli 1981 g�ller den nya skattesatsen f�r tiden efter m�taravl�s-</p> <p style="position:absolute;top:1027px;left:41px;white-space:nowrap" class="ft26">ningen. G�rs inte m�taravl�sning eller g�rs den i endast begr�nsad omfatt�<br/>ning, till�mpas den nya skattesatsen f�r energif�rbrukningen fr�n och med </p> <p style="position:absolute;top:1097px;left:39px;white-space:nowrap" class="ft22">' </p> <p style="position:absolute;top:1097px;left:50px;white-space:nowrap" class="ft22">Senaste lydelse 1979:1047. </p> <p style="position:absolute;top:1113px;left:40px;white-space:nowrap" class="ft22">^ Senaste lydelse 1980:677. </p> <p style="position:absolute;top:1113px;left:729px;white-space:nowrap" class="ft22">575 </p> <p style="position:absolute;top:1231px;left:257px;white-space:nowrap" class="ft24"><b>^i' &#34;i j-t-: V'&#34;' </b></p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft25">�</p> </div> <div id="page3-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:51px;left:42px;white-space:nowrap" class="ft30">SFS 1981:344 </p> <p style="position:absolute;top:51px;left:208px;white-space:nowrap" class="ft32">den 1 juli 1981 , varvid skatten ber�knas efter sk�lig grund. Som m�tarav�<br/>l�sning godtas �ven avl�sning som enligt till�mpade rutiner g�rs av f�rbru�</p> <p style="position:absolute;top:95px;left:209px;white-space:nowrap" class="ft30">karen. </p> <p style="position:absolute;top:137px;left:210px;white-space:nowrap" class="ft30">P� regeringens v�gnar </p> <p style="position:absolute;top:180px;left:211px;white-space:nowrap" class="ft30">ROLF WIRT�N </p> <p style="position:absolute;top:221px;left:494px;white-space:nowrap" class="ft30">Leif Lindstam </p> <p style="position:absolute;top:242px;left:493px;white-space:nowrap" class="ft30">(Budgetdepartementet) </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft31">�</p> </div> </div> ;