N. 45.
Provisions concerning stamp duties. (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 in session models

18 September 1947. Art.
1. To the law 14 March 1918, n. 11, as amended by legg July 23, 1946, n. 33, are made
the amendments referred to in the following articles.
Art. 2.
The fixed fees agreed for the stamped paper in L. 6, 10, 15 and 20 respectively are elevated to L. 15,
25, 40 and 50.
Art. 3.
The fees for claims of inheritance in which the total amount of assets exceeds the gross hereditary
100,000 lire are established as follows:
worth over L. 100,000 and up to L . 500.0 fee L. 200;
Worth more than L.500.000 and up to L.1.000.0 tax L.300;
Worth more than L.1.000.000 and up to L.3.000 tax L.500;
Worth over L.3.000.000 tax L.1000.
Art. 4.
The L.0,50 taxes, 3, 6 and 20 in art. 26, letters A, C, D, E, respectively are high in L.2,
10, 15, and 50.
Art. 5.

The rate of stamp duty on receipts in art. 26 letters. B, when the sum exceeds
L.4.000 and not L.300.000, is elevated by L.0,50 lire one for every thousand pounds or fraction of a thousand pounds.
The fee fixed by L. 150 is elevated to L.300.
Art. 6.
The fees established by art. 27 because of the size of the paper increased from L.6 to L.8, by
L. 8 to L. 10, L. 12 to L. 15 and L. 20 to L.25.
Art. 7.
The fees on the judgments and decrees on criminal in art. 41 have doubled.
Art. 8.
The stamp duty on securities issued by the companies and any other entity and consortium of art.
3 of Law 23 July 1946, n. 33, shall be as follows:
I. - Titles names.
When the nominal capital of the title does not exceed L.1000 tax L.15.
When passing:
L. L. 1,000 and not 5,000 tax L.20
"5,000" "10,000" "30
" 10000 "" 50000 "" 40
"50,000". "60
II - Bearer bonds
When the nominal capital of the title does not exceed L. 1000 tax L.20.
When passing: | || L. 1,000 5,000 fee and not L. L. 30
" 5000 "" 10000 "" 40
"10000", "50000" "60
" 50,000 "" 80
Art. 9
Since the entry into force of this law will lose all effectiveness the foregoing provisions reflective
legislative acts, documents and writings to which it applies, except those
compiled before the abovementioned deadline and for decisions in court cases already assigned to
judgment.
Art.
10. This Act shall come into force 10 October 1947. Since
Our Residence, on this day of October 3, 1947 (1647 dFR).
THE CAPTAINS REGENT
Forcellini Domenico - Mariano Ceccoli

THE SECRETARY OF STATE FOR INTERNAL AFFAIRS
G. dropouts

(1) Already published separately at the date of promulgation.