SFS 2000:1297 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:DFGLNB+Times;color:#000000;} .ft11{font-size:14px;font-family:DFGLNB+Times;color:#000000;} .ft12{font-size:27px;font-family:DFGMAF+Times;color:#000000;} .ft13{font-size:19px;font-family:DFGMAF+Times;color:#000000;} .ft14{font-size:9px;font-family:DFGLNB+Times;color:#000000;} .ft15{font-size:8px;font-family:DFGLNB+Times;color:#000000;} .ft16{font-size:15px;font-family:DFGMAF+Times;color:#000000;} .ft17{font-size:14px;font-family:DFGMAF+Times;color:#000000;} .ft18{font-size:7px;font-family:DFGLNB+Times;color:#000000;} .ft19{font-size:13px;font-family:DFGLNB+Times;color:#000000;} .ft110{font-size:12px;font-family:DFGLNB+Times;color:#000000;} .ft111{font-size:17px;font-family:DFGMAF+Times;color:#000000;} .ft112{font-size:10px;font-family:DFGLNB+Times;color:#000000;} .ft113{font-size:10px;font-family:DFGNFE+Times;color:#000000;} .ft114{font-size:19px;line-height:19px;font-family:DFGMAF+Times;color:#000000;} .ft115{font-size:14px;line-height:17px;font-family:DFGLNB+Times;color:#000000;} .ft116{font-size:12px;line-height:16px;font-family:DFGLNB+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:DFGLNB+Times;color:#000000;} .ft21{font-size:8px;font-family:DFGLNB+Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-9px;left:0px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:922px;left:655px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:-18px;left:5px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:80px;left:85px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:-13px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft114"><b>Lag<br/>om �ndring i lagen (1994:1563) om tobaksskatt;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:248px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 7 december 2000.</p> <p style="position:absolute;top:283px;left:100px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:-5px;left:20px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:282px;left:242px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:-9px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:283px;left:247px;white-space:nowrap" class="ft11"> f�reskrivs att 19 och 41 �� lagen (1994:1563)</p> <p style="position:absolute;top:301px;left:85px;white-space:nowrap" class="ft11">om tobaksskatt skall ha f�ljande lydelse.</p> <p style="position:absolute;top:-9px;left:26px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:336px;left:85px;white-space:nowrap" class="ft17"><b>19 �</b></p> <p style="position:absolute;top:-5px;left:29px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:335px;left:111px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:-9px;left:32px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:336px;left:115px;white-space:nowrap" class="ft11"> N�r skattepliktiga varor importeras fr�n tredje land av n�gon som inte</p> <p style="position:absolute;top:354px;left:85px;white-space:nowrap" class="ft115">�r upplagshavare enligt 10 � eller registrerad varumottagare enligt 13 �,<br/>skall skatten betalas till Tullverket. D�rvid g�ller tullagen (2000:1281) och<br/>9 kap. 4 � lagen (1984:151) om punktskatter och prisregleringsavgifter. </p> <p style="position:absolute;top:-9px;left:35px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:425px;left:85px;white-space:nowrap" class="ft17"><b>41 �</b></p> <p style="position:absolute;top:-5px;left:39px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:423px;left:111px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:-9px;left:41px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:425px;left:129px;white-space:nowrap" class="ft11">Om snus eller tuggtobak importeras fr�n tredje land av n�gon annan</p> <p style="position:absolute;top:442px;left:85px;white-space:nowrap" class="ft115">�n den som �r registrerad enligt 39 � skall skatten betalas till Tullverket.<br/>D�rvid g�ller tullagen (2000:1281) och 9 kap. 4 � lagen (1984:151) om<br/>punktskatter och prisregleringsavgifter.</p> <p style="position:absolute;top:495px;left:100px;white-space:nowrap" class="ft11">I �vrigt till�mpas 3032, 34, 35 och 42 �� �ven i fr�ga om snus och tugg-</p> <p style="position:absolute;top:513px;left:85px;white-space:nowrap" class="ft115">tobak. D�rvid skall vad som g�ller om upplagshavare i st�llet avse den som<br/>�r registrerad enligt 39 �. </p> <p style="position:absolute;top:-9px;left:45px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:567px;left:100px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2001. �ldre f�reskrifter g�ller fort-</p> <p style="position:absolute;top:585px;left:85px;white-space:nowrap" class="ft115">farande f�r varor som dessf�rinnan anm�lts eller borde ha anm�lts till tull-<br/>f�rfarandet �verg�ng till fri oms�ttning.</p> <p style="position:absolute;top:637px;left:85px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:673px;left:85px;white-space:nowrap" class="ft11">BOSSE RINGHOLM</p> <p style="position:absolute;top:690px;left:316px;white-space:nowrap" class="ft115">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:-4px;left:50px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:894px;left:85px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:-8px;left:51px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:895px;left:93px;white-space:nowrap" class="ft110">Prop. 1999/2000:126, bet. 2000/01:SkU3, rskr. 2000/01:71.</p> <p style="position:absolute;top:-4px;left:56px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:906px;left:85px;white-space:nowrap" class="ft18">2</p> <p style="position:absolute;top:-8px;left:57px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:908px;left:93px;white-space:nowrap" class="ft110">Senaste lydelse 1999:428.</p> <p style="position:absolute;top:-4px;left:60px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft18">3</p> <p style="position:absolute;top:-8px;left:62px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft110">Senaste lydelse 1999:428.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft111"><b>SFS 2000:1297</b></p> <p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft116">Utkom fr�n trycket<br/>den 15 december 2000</p> <p style="position:absolute;top:-6px;left:74px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:953px;left:85px;white-space:nowrap" class="ft112">3 </p> <p style="position:absolute;top:-6px;left:76px;white-space:nowrap" class="ft113"><i> </i></p> <p style="position:absolute;top:953px;left:93px;white-space:nowrap" class="ft113"><i>SFS 2000:12811324</i></p> </div> <div id="page2-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-5px;left:80px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:942px;left:493px;white-space:nowrap" class="ft21">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:951px;left:505px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 2000</p> </div> </div> ;