Tax Pro-Universidades. - Bound To Their Respective Treasures, Creating Several, On Alcohol, Cigarettes And Others.


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Read the untranslated law here:

LAW of December 30, 1948 tax PRO - Universidades.a€ "bound to their respective treasures, Cra © ase several, about alcohol, cigarettes and others."
ENRIQUE HERTZOG G. Constitutional President of the Repašblica as: National Congress has enacted the following law: the National Congress DECREES: Arta-culo 1a ° â €"destined for the treasures of the universities"Simón ball-var"in Cochabamba,"San Francisco Xavier"of Chuquisaca,"Gabriel René Moreno"of Santa Cruz, Tarija" Juan Misael Saracho"and"San Andrà © s"from La Paz, the following resources are created" : Surcharge of Bs. 0.20 on every liter of white alcohol and denatured alcohol that is consumed in each of those departments;

BS. 0.20 on every Pack of domestic cigarettes and Bs. 1.a€ "on every Pack of foreign cigarettes." Cigars of national manufacture will pay sheet n a tax of Bs. 0.50 per unit and Bs. 2.a€ "of foreign manufacture, used in every Department;!

BS. 5€ "by hectares rea or mining membership that is awarded in such departments;"

One percent (1%) above the purchase sale of urban properties and Ra ° features located in the aforementioned departments, even when operations are carried out outside © stos;

0.3% of the banking, industrial, mining and commercial utilities, exempts moving companies and societies that rotate with a capital of fifty thousand Bolivians;

Tax of three percent (3%) to salaries in foreign currency;

Eight per cent on the price of each bottle of drink foreign import.
2a ° â € Arta-culo "(resources allocated in subparagraphs)(, b) to (and g) it will charge n on the taxable Arta-culos that are consumed in each Department."
Arta-culo 3a ° â €"La Recaudación de resources created by this law, in the departments of Cochabamba, Chuquisaca, Santa Cruz and Tarija, are Depositara n in their respective University treasures."
Arta-culo 4Â ° â €"taxes set out in the Arta-culo first do not modify or exclude existing ones."
Arta-culo 5Â ° â €"are responsible for la Recaudación of taxes earlier the national customs and internal revenue." Failure to comply with the above requirement by the above-mentioned offices give rise to the application of the sanctions established by law of February 5, 1941, and in case of recidivism to the exclusion of the respective officials.
Commune-contact to the Executive for constitutional purposes.
Session of the H. Congress Hall.
Peace, on December 14, 1948.
M, Urriolagoitia.a€ "A. Landa-var Ribera.a€" C. Lopez, S. S.a€ "A. Sarti, S. S.a€" A. Quezada, D. S.a€ "D. Imaa±a Monterrey, D. S."
I therefore enacted it is and meets as a law of the Republic.

Government Palace, in the city of La Paz, to the thirty day-as of the month of December nineteen hundred forty and eight years.
E Hertzog.a€ "Josà © Romero Loza."