No. 24. Law
on sanctions of tax law on major war gains (1).
We the Captains Regent of the Most Serene Republic of San Marino
We promulgate and publish the following law approved by the Great and General Council
its meeting on September 18, 1948:
1. Articles 12, 13 and 14 of Law 14 September 1945, n. 59 on the extraordinary tax on more
profits relating to the state of war shall be repealed.
In liquidations tax in a Contracting State shall not be subject to the penalties prescribed by law
16 March 1922, n. 10.
Given at Our Residence, this day of October 4, 1948 (1648 dFR).
THE CAPTAINS REGENT
Giordano Giacomini - Domenico Tomassoni
THE SECRETARY OF STATE FOR INTERNAL AFFAIRS
(1) Already published separately at the date of promulgation.