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

Original Language Title: IMPUESTO PRO-UNIVERSIDADES.— CON DESTINO A SUS RESPECTIVOS TESOROS, CRÉASE VARIOS, SOBRE ALCOHOLES, CIGARRILLOS Y OTROS.

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law of December 30, 1948

TAX PRO-UNIVERSIDADES.†" For their respective treasures, several years, about alcohols, cigarettes and others.

ENRIQUE HERTZOG G.

PRESIDENT CONSTITUTIONAL OF THE REPAsBLICA

For how much: the National Congress has sanctioned the following Law:

THE NATIONAL CONGRESS

DECCRETA:

ArtA-ass 1A ° †" To the Treasures of the Universities "Simón BolA-var" by Cochabamba, "San Francisco Xavier" by Chuquisaca, "Gabriel René Moreno" of Santa Cruz, "Juan Misael Saracho" of Tarija and "San Andréns" of La Paz, the following resources are created:

Recargo of Bs. 0.20 on each liter of white alcohol and denatured alcohol consumed in each one of those Departments;

Bs. 0.20 on each Cajetilla of national cigarettes and Bs. 1.a € " on every box of foreign cigarettes. The national manufacture sheet cigars will pay a tax of Bs. 0.50 per unit and Bs. 2.†" those of foreign manufacture, which is consumed in each department;

Bs. 5.â € " per hectare or mining membership that is awarded in these Departments;

One percent (1%) on the purchase of urban and other properties located in the aforementioned Departments, when the operations are perform out of theos;

0.3% on commercial, mining, industrial and banking utilities, except for companies and companies that rotate with a capital of fifty thousand Bolivians;

Tax of 3% (3%) on wages in currency foreign;

Eight percent on the import price of each foreign beverage bottle.

ArtA-ass 2A ° †" The resources entered in points (a), (b) and (g) will be charged on taxable items that are consumman in each Department.

ArtA-ass 3A ° †" The collection of the Resources created by this law, in the Departments of Cochabamba, Chuquisaca, Santa Cruz and Tarija, will be deposited in their respective University Treasures.

ArtA-culo 4A ° †" The taxes set in the article first no modify or exclude the existing ones.

ArtA-ass 5A ° †" They are responsible for the collection of the previous taxes the National Customs and Internal Revenue. Failure to comply with the above obligation by the aforementioned offices would give rise to the application of the sanctions established by the law of February 5, 1941, and in the event of recidivism to the exoneration of the respective officials.

Communicate to the Executive Branch for constitutional purposes.

Session of the H. National Congress.

La Paz, December 14, 1948.

M, Urriolagoitia.â € "A. LandA-var Ribera.â €" C. LAólfish Arce, S. S. â € "A. Sarti, S. S. â €" A. Quezada, D. S. †" D. Imaà ± a Monterrey, D. S.

Therefore, I enact it so that it is and will comply with the Law of the Republic.

Palace of Government, in the city of La Paz, at the thirty days of December of a thousand nine hundred and forty-eight years.

E. HERTZOG.†" Jos᩠Romero Loza.