SFS 1998:851 Lag om ändring i lagen (1995:1667) om skatt på naturgrus

<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:7px;font-family:Times;color:#000000;} .ft19{font-size:13px;font-family:Times;color:#000000;} .ft110{font-size:12px;font-family:Times;color:#000000;} .ft111{font-size:17px;font-family:Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft114{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="ft112"><b>Lag<br/>om �ndring i lagen (1995:1667) om skatt p� <br/>naturgrus;</b></p> <p style="position:absolute;top:8px;left:35px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:385px;left:180px;white-space:nowrap" class="ft11">utf�rdad den 17 juni 1998.</p> <p style="position:absolute;top:420px;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:418px;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:420px;left:339px;white-space:nowrap" class="ft11"> f�reskrivs att 1 och 4 �� lagen (1995:1667) om</p> <p style="position:absolute;top:438px;left:180px;white-space:nowrap" class="ft11">skatt p� naturgrus skall ha f�ljande lydelse.</p> <p style="position:absolute;top:8px;left:45px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:473px;left:180px;white-space:nowrap" class="ft17"><b>1 �</b></p> <p style="position:absolute;top:8px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:473px;left:212px;white-space:nowrap" class="ft11">Skatt (naturgrusskatt) skall betalas till staten enligt denna lag f�r brutet</p> <p style="position:absolute;top:491px;left:180px;white-space:nowrap" class="ft113">naturgrus om utvinningen av naturgruset sker f�r annat �ndam�l �n markin-<br/>nehavarens husbehov och</p> <p style="position:absolute;top:526px;left:194px;white-space:nowrap" class="ft11">1. sker med st�d av tillst�nd som har l�mnats enligt 11 kap. milj�balken</p> <p style="position:absolute;top:544px;left:180px;white-space:nowrap" class="ft11">eller vattenlagen (1983:291), eller</p> <p style="position:absolute;top:561px;left:194px;white-space:nowrap" class="ft11">2. kr�ver tillst�nd enligt 12 kap. milj�balken.</p> <p style="position:absolute;top:8px;left:53px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:596px;left:180px;white-space:nowrap" class="ft17"><b>4 �</b></p> <p style="position:absolute;top:8px;left:56px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:596px;left:212px;white-space:nowrap" class="ft11">Skattskyldig �r den som exploaterar en naturgrust�kt.</p> <p style="position:absolute;top:614px;left:194px;white-space:nowrap" class="ft11">Har f�reskrifter om skyldighet att l�mna uppgift om vem som �r exploat�r</p> <p style="position:absolute;top:632px;left:180px;white-space:nowrap" class="ft113">av t�kten meddelats med st�d av 12 kap. 5 � andra stycket milj�balken, �r<br/>tillst�ndshavaren tillsammans med exploat�ren skattskyldig f�r tiden till<br/>dess s�dan uppgift har l�mnats.</p> <p style="position:absolute;top:8px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:703px;left:194px;white-space:nowrap" class="ft113">1. Denna lag tr�der i kraft den 1 januari 1999.<br/>2. F�reskrifter som har meddelats med st�d av 18 a � andra stycket natur-</p> <p style="position:absolute;top:739px;left:180px;white-space:nowrap" class="ft113">v�rdslagen (1964:822) skall vid till�mpningen av den nya lydelsen av 4 �<br/>andra stycket anses som f�reskrifter som har meddelats med st�d av 12 kap.<br/>5 � andra stycket milj�balken.</p> <p style="position:absolute;top:809px;left:180px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:845px;left:180px;white-space:nowrap" class="ft11">THOMAS �STROS</p> <p style="position:absolute;top:862px;left:410px;white-space:nowrap" class="ft113">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:13px;left:65px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:1036px;left:180px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:9px;left:66px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:1038px;left:187px;white-space:nowrap" class="ft110">Prop. 1997/98:90, bet. 1997/98:JoU25, rskr. 1997/98:279.</p> <p style="position:absolute;top:292px;left:641px;white-space:nowrap" class="ft111"><b>SFS 1998:851</b></p> <p style="position:absolute;top:318px;left:641px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 7 juli 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:78px;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> ;