Lovens title changed by laws 21 apr 1978 number 10, 17 June 2016 # 34. -Jf. pledge 19 May 1933 # 11, 18 June 1965 # 4 SECTION 8. -Jof. former midl. law 18 July 1917 No. 1 1 kep 1.
Section 1.For as far as the treasury of the treasury has been imposed on charges of motor vehicles, supporters of motor vehicles or boats, the King in regulation can give closer rules on calculation and control.
What in this law has been determined regarding motor vehicles also applies to the motorvehicles of motor vehicles.
The king can bid for motor vehicles and boats foresaw with measuring devices, count appliances, tax marks .l. which are mandated by consideration for calculation and control of the tax. The king gives closer regulations on approval, assembly and control of such equipment. The expenditure of the acquisition, assembly and maintenance of the equipment is covered by the person owner.
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Modified by law 21 apr 1978 number 10, 14 apr 2000 # 25, 17 June 2005 # 67 (ikr. 1 jan 2008 ifg res. 21 des 2007 # 1616). |
Part Article Section 2. With fine or prison until 2 years, it is punishable by the failing to co-appear to the control examination after regulations granted in co-compliance with this law.
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Modified by law 19 June 2015 # 65 (ikr. 1 oct 2015). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Part Article SECTION 3. If the tax liquidate intentional or negligent has violated regulations given in co-compliance with this law, he can of the ministry be placed to pay up until the double of the tax amount that is or could be unhauled the treasury. If the person has previously been punished for the violation of provisions as mentioned or imposed elevated tax after the first period, the tax amount may be increased until the firings belt.
Is there any doubt about the tax amounts of the size, the amount of the person is determined by the ministry.
By the applicability of the provisions of this Article, equally with the tax-related actions of the actions committed by his aides, spouse and children and who are punishments or would have been penalties only if these personally had been tax liquidating.
When very honest reasons speak for it, the person of the department can completely or partially exempt for responsibility after this paragraph.
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Modified by law 19 June 2015 # 65 (ikr. 1 oct 2015). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Part Article Section 4.If the tax liquidate does not submit prefont task in the right time for calculation and discharge of tax, the tax return for the person may be elevated with kr. 200,- The holiday can be taken up until 3 years after the expiration of the person's term. When honest reasons speak for it, the ministry can completely or partially waived claims on the elevated tax. Pre-notice of the Management of Management Section 17 is not required by the ordinance after the first period.
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Added by law 21 apr 1978 number 10th Enlifted on Law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Part Article SECTION 5. The person who has the duty to provide information after this law shall perform the act of tactics and loyally. He is supposed to contribute that his tax split in the right time is being clarified and fulfilled. He will make the tax authorities aware of the failure of the tax calculation.
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Raised by law 17 June 2005 # 67 (ikr. 1 jan 2008 ifg res. 21 des 2007 # 1616), added again by law 11 des 2009 number 115. Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Part Article Section 5a.rules of the customs law Section 13-5, 13-6 and 16-16 about the accounting and ordinance of foreclosure apply to the equivalent of the tax authorities exercising control in co-regulation given with home in this law Section 1.
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Raised by law 17 June 2005 # 67 (ikr. 1 jan 2008 ifg res. 21 des 2007 # 1616), added again by law 13 des 2013 No. 109, modified by law 19 June 2015 # 47 (ikr. 1 jan 2016). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Part Article Section 6.For Tax, elevated tax and interest on motor vehicles or boats or in communications with the use of motor vehicles or boat as being retaken by this law, the owner is responsible.
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For tax that occurs at first-time registration here in the country, it is still the one that reports the vehicle to registration responsible for the tax return. The Ministry of Justice can in regulation provide filler regulations on this.
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Modified by law 21 apr 1978 number 10, modified paragrafnumber from Section 5, 6 apr 2001 # 11 (ikr. 1 apr 2001), 17 June 2005 # 67 (ikr. 1 jan 2008 ifg res. 21 des 2007 # 1616). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Part Article Section 7.King can provide regulations on duty of the owner of motor vehicles or boat to give message to the person tax authority when motor vehicles or boat overras and when it incomes conditions that lead to motor vehicles or boat as previously Tax-free becomes tax liquidate or comes in under other tax regulations than previously.
Importers and negotiators of motor fuel, motor vehicles and boats or equipment to motor vehicles or boat as well as insurance companies duties on asking them tax authority tasks and information on prices, ownership and other of significance in order to determine the tax equality scope.
The king gives closer regulations on duty of
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the person's registration authority to provide tasks over registered motor vehicles and boats in the district |
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importer and negotiators and insurance companies to provide tasks over ownership and type of boat and engine specifications of boat and engine-hering price on boat and engine, optionally insurance sum-regarding all boats and boat engines that are negotiated or insured, |
to the person tax authority for establishing and maintenance of registry and for discharge of the tax.
The Liguration Authority shall be urged to provide the tax authority information that has been issued and is of significance for the tax control.
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Modified by law 21 apr 1978 number 10, modified paragrafnumber from Section 6, 24 apr 1981 # 9, 26 March 1999 # 14 (ikr. 1 jan 2000), 17 June 2005 # 67 (ikr. 1 jan 2008 ifg res. 21 des 2007 # 1616). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Part Article Section 8.If the use of motor vehicles or boat by public action is prevented or significantly encrises, the person's ministry may completely or partially waive tax for the time of the obstacle or encrises.
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Modified by law 21 apr 1978 number 10, changed the paragrafnumber from Section 7. |
Part Article Section 9.For motor vehicles or boat sold with reservations about property rights for the seller, the buyer currently counts as the owner with respect to regulations granted in or in co-hold of this law.
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Modified by law 21 apr 1978 number 10, modified paragrafnumber from Section 8, 21 June 1985 # 82. |
Part Article Section 10.The rules of secrecy mv. in law on toll and commodity transfer Section 12-1 applies to the equivalent of the tax authority work related to this law.
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Added by law 9 May 2008 # 16, changed by laws 12 des 2008 number 86 (ikr. 27 jan 2009 ifg Act 27 jan 2009 # 64), 19 June 2015 # 47 (ikr. 1 jan 2016). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Part Article Section 11.This law takes effect from the time the King decides.
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Modified by law 21 apr 1978 number 10, modified paragrafnumber from Section 9, 9 May 2008 No. 16, changed the paragrafnumber from Section 10. |
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From 1 July 1959 ifg. res. 19 June 1959. |
Part Article
