SFS 1982:692

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:22px;font-family:JKKZFM+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:18px;font-family:JKKZFM+TimesNewRomanPSMT;color:#000000;} .ft12{font-size:12px;font-family:YBKHOC+Arial;color:#000000;} .ft13{font-size:10px;font-family:YBKHOC+Arial;color:#000000;} .ft14{font-size:16px;font-family:JKKZFM+TimesNewRomanPSMT;color:#000000;} .ft15{font-size:18px;font-family:Helvetica;color:#000000;} .ft16{font-size:18px;line-height:22px;font-family:JKKZFM+TimesNewRomanPSMT;color:#000000;} .ft17{font-size:18px;line-height:21px;font-family:JKKZFM+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:18px;font-family:JKKZFM+TimesNewRomanPSMT;color:#000000;} .ft21{font-size:18px;font-family:Helvetica;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:343px;left:33px;white-space:nowrap" class="ft10">Lag </p> <p style="position:absolute;top:343px;left:617px;white-space:nowrap" class="ft10">SFS 1982:692 </p> <p style="position:absolute;top:368px;left:32px;white-space:nowrap" class="ft10">om �ndring i skattebrottslagen (1971: 69); </p> <p style="position:absolute;top:368px;left:619px;white-space:nowrap" class="ft10">utkom fr�n trycket </p> <p style="position:absolute;top:390px;left:618px;white-space:nowrap" class="ft11">den 6 juli 1982 </p> <p style="position:absolute;top:417px;left:32px;white-space:nowrap" class="ft11">Utf�rdad den 24 juni 1982. </p> <p style="position:absolute;top:461px;left:48px;white-space:nowrap" class="ft11">Enligt riksdagens beslut' f�reskrivs att I � skattebrottslagen (1971:69) </p> <p style="position:absolute;top:484px;left:31px;white-space:nowrap" class="ft11">skall ha nedan angivna lydelse. </p> <p style="position:absolute;top:571px;left:34px;white-space:nowrap" class="ft11">r�ttigheter, f�rordningen (1927:321) om skatt vid utskiftning av aktiebo�</p> <p style="position:absolute;top:593px;left:33px;white-space:nowrap" class="ft11">lags tillg�ngar, kommunalskattelagen (1928:370), f�rordningen (1933:395) </p> <p style="position:absolute;top:615px;left:33px;white-space:nowrap" class="ft17">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��</p> <p style="position:absolute;top:681px;left:34px;white-space:nowrap" class="ft11">mansskatt, </p> <p style="position:absolute;top:704px;left:49px;white-space:nowrap" class="ft11">2. lagen (1941:251) om s�rskild varuskatt, lagen (1953:397) om avgift </p> <p style="position:absolute;top:726px;left:32px;white-space:nowrap" class="ft11">f�r fettvaror som anv�ndas f�r framst�llning av fettemulsion m. m.. lagen </p> <p style="position:absolute;top:748px;left:33px;white-space:nowrap" class="ft16">(1957: 262) om allm�n energiskatt, lagen (1961: 372) om bensinskatt, lagen <br/>(1961:394) om tobaksskatt, st�mpelskattelagen (1964:308), lagen <br/>(1968:430) om m erv�rdeskatt, lagen (1972: 266) om sk att p� annonser och </p> <p style="position:absolute;top:814px;left:34px;white-space:nowrap" class="ft16">reklam, lagen (1972:820) om skatt p� spel, lagen (1973:37) om avgift p� <br/>vissa dryckesf�rpackningar, v�gtrafikskattelagen (1973:601), lagen </p> <p style="position:absolute;top:858px;left:33px;white-space:nowrap" class="ft16">(1973:1216) om s�rskild beredskapsavgift f�r oljeprodukter, bilskrotnings-<br/>lagen (1975:343), lagen (1977:306) om dryckesskatt, lagen (1978:69) om <br/>f�rs�ljningsskatt p� motorfordon, lagen (1978:144) om skatt p� vissa resor, <br/>lagen (1982:691) om sk att p� vissa kassettband, </p> <p style="position:absolute;top:946px;left:49px;white-space:nowrap" class="ft16">3. lagen (1981:691) om socialavgifter. <br/>Lagen g�ller �ven prelimin�r skatt, kvarst�ende skatt och tillkommande </p> <p style="position:absolute;top:990px;left:33px;white-space:nowrap" class="ft11">skatt som av ses i uppb�rdsla gen (1953: 272). </p> <p style="position:absolute;top:1013px;left:49px;white-space:nowrap" class="ft11">Lagen till�mpas inte om skatten eller avgiften fastst�lls eller uppb�rs i </p> <p style="position:absolute;top:1034px;left:32px;white-space:nowrap" class="ft11">den ordning som g�ller f�r tull och inte heller betr�ffande restavgift, skat�</p> <p style="position:absolute;top:1056px;left:33px;white-space:nowrap" class="ft11">tetill�gg eller liknande avgift. </p> <p style="position:absolute;top:474px;left:821px;white-space:nowrap" class="ft12"><b>!, i </b></p> <p style="position:absolute;top:527px;left:31px;white-space:nowrap" class="ft11">1 </p> <p style="position:absolute;top:527px;left:77px;white-space:nowrap" class="ft11">Denna lag g�ller i fr�g a om skatt eller avgift enligt </p> <p style="position:absolute;top:527px;left:821px;white-space:nowrap" class="ft11">i </p> <p style="position:absolute;top:549px;left:50px;white-space:nowrap" class="ft11">1. lagen (1908:128) om bevillningsavgifter f�r s�rskilda f�rm�ner och </p> <p style="position:absolute;top:549px;left:821px;white-space:nowrap" class="ft11">' 1 </p> <p style="position:absolute;top:1004px;left:828px;white-space:nowrap" class="ft13"><b>; I </b></p> <p style="position:absolute;top:1124px;left:35px;white-space:nowrap" class="ft14">' Prop. 1981/82:159. SkU 66. rskr 3. 59. </p> <p style="position:absolute;top:1140px;left:32px;white-space:nowrap" class="ft14">' Senaste lydelse 1981:1 157. </p> <p style="position:absolute;top:1140px;left:721px;white-space:nowrap" class="ft14">1455 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft15">�</p> </div> <div id="page2-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:61px;left:88px;white-space:nowrap" class="ft20">SFS 1982:692 </p> <p style="position:absolute;top:61px;left:274px;white-space:nowrap" class="ft20">Denna lag tr �der i kraft den 1 september 1982. </p> <p style="position:absolute;top:103px;left:258px;white-space:nowrap" class="ft20">P� regeringens v�gnar </p> <p style="position:absolute;top:146px;left:257px;white-space:nowrap" class="ft20">ROLF WIRTEN </p> <p style="position:absolute;top:189px;left:546px;white-space:nowrap" class="ft20">Leif Lindstam </p> <p style="position:absolute;top:209px;left:545px;white-space:nowrap" class="ft20">(Budgetdepartementet) </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft21">�</p> </div> </div> ;