About Changes And Additions To Some Of The Provisions On The Taxation Of Alcohol

Original Language Title: o změnách a doplněních některých ustanovení o zdanění lihu

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=1082&nr=182~2F1919~20Sb.&ft=txt

182/1919 Sb..



Law



from day 1. April 1919



about changes and additions to some of the provisions on the taxation of alcohol.



Change: 687/1920 Sb.



On the basis of a resolution of the National Assembly, decrees:



§ 1.



Individual contingents economic distilleries, subject to

excise duty on ethyl alcohol, which they have been allocated pursuant to article. 1. lit. (B)

the law of 23 December 2003. January 1914, from 9-11, remain in force for

production period 1918/1919 and 1919/1920.



Ethyl alcohol in these two production periods in distilleries, commercial

made shall be subject to the higher rate only benefits the consumer. The cooperative

economic grain distilleries that at the latest in the production period 1918/19 and

1919/20 the production commenced, an alcohol contingent in quantities of 1

1/2 hl per 1 ha of the officially recognized areas, however, most 600 hl per year.

Other economic grain distilleries, which were previously not at all or only

slightly alcoholic miscellaneous contingent shall be 1 hl contingent

per 1 ha of the officially recognized areas, however not 300 hl per year.



The existing provisions on the additional allocation is released by alcohol

the contingent will remain in force.



§ 2.



Economic loses the distillery in one of the above designated production

the period of an economic nature or give up if she loses the individual

a contingent of him belonging to both for the entire production period in which

economic nature easily, or resigned.



The Ministry of Finance shall be empowered, in exceptional emergency cases

allowed the highest daily production in economic distilleries permissible,

překročiti temporarily not more than for two reporting periods

the distillery will lose the economic nature of the distillery.



§ 3.



cancelled



§ 4.



Alcohol, made from raw materials other than those listed in the law on income tax

of ethyl alcohol, whether produced by the distillation or other means, shall be subject to

consumer a dose of alcohol under the provisions of the said Act, always on

a higher rate of consumer benefits.



If it wasn't for the peculiarities of this production to use when you check the

production and detection of alcohol produced the applicable provisions of the law

of alcohol, will be required to the provisions issued by regulation.



§ 5.



This Act shall take effect for the Bohemia, Moravia and Silesia on the day

publication. Slovakia will enter into force on 1 January 2000. September 1919.



§ 6.



By performing this Act authorizes the Minister of finance.



T. g. Masaryk in r.



Raja, r.



in the St. minutes of the President.



Dr. Rašín in r.