SFS 1981:1157

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:22px;font-family:SUREJC+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:9px;font-family:GXWHAT+ArialMT;color:#000000;} .ft12{font-size:16px;font-family:SUREJC+TimesNewRomanPSMT;color:#000000;} .ft13{font-size:18px;font-family:SUREJC+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:16px;font-family:GXWHAT+ArialMT;color:#000000;} .ft15{font-size:72px;font-family:NAKBLE+Arial;color:#000000;} .ft16{font-size:18px;font-family:Helvetica;color:#000000;} .ft17{font-size:18px;line-height:22px;font-family:SUREJC+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:18px;line-height:21px;font-family:SUREJC+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:19px;font-family:SUREJC+TimesNewRomanPSMT;color:#000000;} .ft21{font-size:18px;font-family:Helvetica;color:#000000;} .ft22{font-size:19px;line-height:22px;font-family:SUREJC+TimesNewRomanPSMT;color:#000000;} .ft23{font-size:19px;line-height:21px;font-family:SUREJC+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:451px;left:21px;white-space:nowrap" class="ft10">SFS 1981:1157 Lag </p> <p style="position:absolute;top:443px;left:787px;white-space:nowrap" class="ft11">ULJLjii-j&#34; </p> <p style="position:absolute;top:485px;left:22px;white-space:nowrap" class="ft12">Utkom fr�n trycket </p> <p style="position:absolute;top:506px;left:20px;white-space:nowrap" class="ft12">den 17 december 1981 </p> <p style="position:absolute;top:1142px;left:21px;white-space:nowrap" class="ft13">2290 </p> <p style="position:absolute;top:524px;left:190px;white-space:nowrap" class="ft13">utf�rdad den 10 december 1981. </p> <p style="position:absolute;top:570px;left:207px;white-space:nowrap" class="ft13">Enligt riksdagens beslut' f�reskrivs att 1 � skat tebrottslagen (1971:69) </p> <p style="position:absolute;top:591px;left:188px;white-space:nowrap" class="ft13">skall ha nedan angivna lydelse. </p> <p style="position:absolute;top:637px;left:188px;white-space:nowrap" class="ft13">1 </p> <p style="position:absolute;top:637px;left:237px;white-space:nowrap" class="ft13">Denna lag g�ller i fr�ga om skatt eller avgift enligt </p> <p style="position:absolute;top:660px;left:208px;white-space:nowrap" class="ft13">1. lagen (1908:128) om bevillningsavgifter f�r s�rskilda f�rm�ner och </p> <p style="position:absolute;top:682px;left:191px;white-space:nowrap" class="ft13">r�ttigheter, f�rordningen (1927:321) om skatt vid utskiftning av aktiebo�</p> <p style="position:absolute;top:704px;left:191px;white-space:nowrap" class="ft17">lags tillg�ngar, kommunalskattelagen (1928:370), f�rordningen (1933:395) <br/>om ers�ttningsskatt, lagen (1941:416) om arvsskatt och g�voskatt, lagen <br/>(1946: 324) om skogsv�rdsavgift, lagen (1947: 576) om statlig inkomstskatt, <br/>lagen (1947:577) om statlig f�rm�genhetsskatt, lagen (1958:295) om sj� �<br/>mansskatt, </p> <p style="position:absolute;top:815px;left:208px;white-space:nowrap" class="ft13">2. lagen (1941:251) om s�rskild varuskatt,, lagen (1953:397) om avgift </p> <p style="position:absolute;top:838px;left:190px;white-space:nowrap" class="ft18">f�r fettvaror som anv�ndas f�r framst�llning av fettemulsion m. m., lagen <br/>(1957:262) om allm�n energiskatt, lagen (1961:372) om be nsinskatt, lagen <br/>(1961:394) om tobaksskatt, st�mpelskattelagen (1964:308), lagen <br/>(1968:430) om merv�rdeskatt, lagen (1972:266) om skatt p� annonser och </p> <p style="position:absolute;top:926px;left:190px;white-space:nowrap" class="ft17">reklam, lagen (1972:820) om skatt p� spel, lagen (1973:37) om avgift p� <br/>vissa dryckesf�rpackningar, v�gtrafikskattelagen (1973:601), lagen <br/>(1973:1216) om s�rskild beredskapsavgift f�r oljeprodukter, bilskrotnings-</p> <p style="position:absolute;top:993px;left:190px;white-space:nowrap" class="ft13">lagen (1975:343), lagen (1977:306) om dryckesskatt, lagen (1978:69) om </p> <p style="position:absolute;top:1015px;left:189px;white-space:nowrap" class="ft13">f�rs�ljningsskatt p� motorfordon, lagen (1978:144) om skatt p� vissa resor, </p> <p style="position:absolute;top:1037px;left:207px;white-space:nowrap" class="ft13">3. lagen (1981:691) om socialavgifter. </p> <p style="position:absolute;top:1059px;left:208px;white-space:nowrap" class="ft13">Lagen g�ller �ven prelimin�r skatt, kvarst�ende skatt och tillkommande </p> <p style="position:absolute;top:1081px;left:189px;white-space:nowrap" class="ft13">skatt som avses i upp b�rdslagen (1953: 272). </p> <p style="position:absolute;top:1127px;left:190px;white-space:nowrap" class="ft12">' Prop. 1981/82: 10. SkU 9, rskr 51. </p> <p style="position:absolute;top:1145px;left:190px;white-space:nowrap" class="ft12">2 Senaste lydelse 1978:145. </p> <p style="position:absolute;top:642px;left:786px;white-space:nowrap" class="ft14">si </p> <p style="position:absolute;top:758px;left:787px;white-space:nowrap" class="ft14">"eaia-i </p> <p style="position:absolute;top:799px;left:820px;white-space:nowrap" class="ft15"><b>" </b></p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft16">�</p> </div> <div id="page2-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:48px;left:53px;white-space:nowrap" class="ft20">Lagen till�mpas inte om skatten eller avgiften fastst�lls eller uppb�rs i </p> <p style="position:absolute;top:48px;left:650px;white-space:nowrap" class="ft20">SFS 1981:1157 </p> <p style="position:absolute;top:70px;left:35px;white-space:nowrap" class="ft20">den ordning som g�ller f�r tull och inte heller betr�f fande restavgift, skat�</p> <p style="position:absolute;top:92px;left:36px;white-space:nowrap" class="ft20">tetill�gg eller liknande avgift. </p> <p style="position:absolute;top:137px;left:52px;white-space:nowrap" class="ft20">Denna lag tr�der i kraft den 1 januari 1982. Den �ldre lydelsen av 1 � g�l�</p> <p style="position:absolute;top:159px;left:35px;white-space:nowrap" class="ft22">ler fortfarande i fr�ga om skatter och avgifter som bel�per p� tid f�re <br/>ikrafttr�dandet. </p> <p style="position:absolute;top:226px;left:36px;white-space:nowrap" class="ft20">P� regeringens v�gnar </p> <p style="position:absolute;top:271px;left:36px;white-space:nowrap" class="ft20">ROLF WIRT�N </p> <p style="position:absolute;top:315px;left:328px;white-space:nowrap" class="ft23">Jan Francke <br/>(Budgetdepartementet) </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft21">�</p> </div> </div> ;