December 27, 1944, N 42 For Reassessment Of Income 1

Original Language Title: 27 Dicembre 1944, N 42 Per La Rivalutazione Dei Redditi 1

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No. 65. Law amending the Law of 27 December 1944, n. 42 for the revaluation of income. (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 its Returned models November 28, 1946: Art. 1. The revaluation income category II and III defined by law 27 December 1944, n. 42, as an exception to the principle established by the law itself, without the effect from 1 January 1945, will be made with the application of mark-ups as referred to in the following articles. Art. 2. The taxable income of the manufactured year 1944 will be re-evaluated by multiplying: by a factor of eight seats manufactured in the City of San Marino; by a factor of five for seats manufactured in Borgo Maggiore Serravalle and in the parish; for four coefficient for seats manufactured in Pieve parish, excluding the City, in the parish Borgo Maggiore, excluding the town, and around the rest of the territory of the Republic. Art. 3. The taxable income of the year 1944 land will be revalued by multiplying it by a factor of eight. Art. 4. The estimation Board shall be entitled to reduce the income revalued as above, as many times as it deems excessive compared to that resulting from lutazione claims for buildings and land susceptible approximately the same income. Given at Our Residence, this day of 28 November 1946 (1646 dFR). THE CAPTAINS REGENT Filippo Martelli - Luigi Montironi THE SECRETARY OF STATE FOR INTERNAL AFFAIRS G. Forcellini (1) Already published separately at the date of promulgation.