Expired-the Federal law dated 9/3/2003 N 139-FZ RUSSIAN FEDERATION federal law on amendments to article 7 of the law of the Russian Federation "on property tax for enterprises" adopted by the State Duma June 28, 2002 year approved by the Federation Council of the year July 10, 2002 Article 1. Article 7 of the law of the Russian Federation dated December 13, 1991-2030 year N I "on property tax" (Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 12, p. 599; N 34, art. 1976; Collection of laws of the Russian Federation, 1995, no. 18, art. 1590; 1998, N 2, art. 217) complement the fourth and fifth instalments as follows: "the property tax on enterprises, calculated on property, which was part of the unified gas supply system in accordance with the Federal law" on gas supply in the Russian Federation ", is credited to the budgets of the constituent entities of the Russian Federation in proportion to the value of this property is actually located on the territory of the Russian Federation, and is a subject of the Russian Federation in equal portions to the budget of the Russian Federation and local budgets according to the location of the property.
In the cities of federal importance Moscow and St.-Petersburg enterprises property tax, calculated on the property, which was part of the unified gas supply system in accordance with the Federal law "on gas supply in the Russian Federation", in fact, in the territories of the cities of federal importance Moscow and St. Petersburg, transferred in the budgets of these constituent entities of the Russian Federation without further distribution between the regions of the Russian Federation and local budgets.
Article 2. This federal law shall enter into force on January 1, 2003 onwards, but not earlier than on the expiry of one month from the day of its official publication.
The President of the Russian Federation v. Putin Kremlin, Moscow July 24, 2002 N 106-FZ